TMI Blog2005 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... er : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Phoel Industries Ltd., the issue involved is whether HDPE pipes and coupler manufactured by them are classifiable under Heading 84.24 of the Schedule to the Central Excise Tariff Act or under Heading 39.17 of the Tariff. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the appellants manufactured HDPE pipe and fittings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (167) E.L.T. 476 (T) following the decision of Tribunal in the case of Elgi Ultra Appliances Ltd. v. C.C.E., 2001 (134) E.L.T. 245 (T) = 2000 (89) ECR 593; that the appeal, filed by the revenue against the said decision in the case of Elgi Ultra Appliances Ltd., (supra) has been dismissed by the Supreme Court as reported in 2000 (120) E.L.T. A119 (S.C.). He also mentioned that there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng component part of sprinkler irrigation system are classifiable under sub-heading 8424.91 of the Central Excise Tariff. One of such decisions in the case of Elgi Ultra Appliances Ltd. v. C.C.E. (supra) has also been affirmed by the Supreme Court as reported in 2000 (120) E.L.T. A119 (S.C.). Thus, following these decision, we hold that the impugned products are classifiable under sub-heading 8424 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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