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2016 (11) TMI 10 - CESTAT NEW DELHI

2016 (11) TMI 10 - CESTAT NEW DELHI - TMI - Classification of AC couplings - whether to be classified as pipes - benefit of exemption notification no.6/06-CE - Held that: - Hon’ble Supreme Court in the case of Bharat Forge & Press Industries (P) Ltd. [1990 1990 (1) TMI 70 - SUPREME COURT OF INDIA] has observed that the distinction made in the above circular is not tenable, both in law as well as in facts. It is submitted that the couplings are nothing but shorter version of pipes, which are clas .....

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Ms. Shreya Dahiya, Advocate for the respondent ORDER Per B. Ravichandran Revenue is in appeal against the order dated 15.12.2009 of Commissioner (Appeals-I), Indore. 2. The short issue involved in the present appeal is the eligibility of the respondent for exemption under notification no.6/06-CE in respect of AC couplings cleared along with AC pressure pipes by the respondent for usage in delivery of water from the source to the plant, etc. More specifically, the dispute is relating to whether e .....

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On appeal, vide the impugned order, the Commissioner (Appeals) set aside the original order. Aggrieved by this order, the Revenue is in appeal before us. 4. We have heard both the sides and perused the appeal records. 5. The Revenue contended that the Board s clarification vide F.No.167/38/2007 CX 4 dated 15.06.2009 clearly brings out the scope of the exemption available to pipes. Such exemption cannot be extended to the pipe fittings. 6. Ld. Counsel appearing on behalf of the respondent relied .....

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upreme Court as well as the subsequent clarification issued by the Board. The relevant portion of the findings are as below:- The product pipes and coupling of the appellant are covered under the headings 6811.83 - tubes, pipes and tube or pipe fitting. The heading 6811.83 covers both pipes and fittings/couplings there is no separate classification of pipe fitting, as stated in the circular for asbestos cement pipes. The circular is not applicable in the case of appellant. Its applicability is l .....

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