Eligibility of exemption Notification No 6/2006-CE to pipe fittings (joints, sleeves, elbow, couplings, etc.) - reg.

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..... tion Notification No 6/2006-CE to pipe fittings (joints, sleeves, elbow, couplings, etc.) -reg. It has been brought to the notice of the Board that the manufacturers of pipe fittings (joints, sleeves, elbow, couplings, etc.) are claiming the benefit of the Sl No. 7 of the Notification No. 6/06-CE. It is also reported that some units are manufacturing pipes and pipe fittings and claiming benef .....

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..... Therefore, the said judgment is not applicable to the present Tariff, where pipes and pipe fittings are classified under different Tariff items. 3. Secondly, the intention behind the notification is to provide exemption only to pipes as understood in the common parlance and not to fittings which is a separate commodity and known differently in the market. 4. Further, even though the tariff hea .....

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