1975 (12) TMI 161

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..... have examined the case records. The appellants manufacture what they call a Cylinder which is used as a part in hand pumps for drawing water from underneath the ground. This Cylinder is fitted with piston which moves up and down to create the necessary vacuum to draw water from the ground. This part was earlier being assessed as pipe and tubes but they state that it was due to their lack of techn .....

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..... cal meaning attached to them They also referred to another judgment of the Supreme Court in the case of Ram Avtar Budhai Prasad v. Asstt. Sales Tax Officer, Akola wherein also the Supreme Court have held that the meaning as understood in common parlance should be attributed and not the meaning in the technical sense. 2. I have seen a sample of the subject goods during the oral hearing and ob .....

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..... produced and the contentions made established that the appellants are not engaged in the manufacture of pipe and tubes as understood in common parlance but the disputed goods are commonly known as Cylinders. I, therefore, order that the subject goods may be classified as Castings falling under sub-item (ia) of Item No. 26A of the Central Excise Tariff. As a result, I set aside the order of the As .....

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