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M/s Kisan Irrigation And Infrastructure Ltd. Versus CCE, Indore

2018 (2) TMI 904 - CESTAT NEW DELHI

Classification of goods - PVC/ HDPE Pipes, HDPE Sprinkler - benefit of N/N. 3/2005 dated 24/02/2005 (S. No.70) - whether classified under chapter 39 or under chapter 84? - Held that: - The appellant could establish that these pipes which were manufactured and cleared by them are intended for irrigational purpose in agriculture/ horticulture - the classification of the product under Chapter 39 is not sustainable - appeal allowed - decided in favor of appellant. - E/50111-50117/2017-[DB] - A/50032 .....

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exemption under Notification No.3/2005 dated 24/02/2005 (S. No.70). The said exemption is applicable to parts of mechanical appliances of a kind used in agriculture or horticulture falling under Tariff Heading 8424/9000. The Revenue contested the classification and eligibility to exemption on the ground that the pipes cleared in a rolled running length are more appropriately classifiable under chapter 39 heading 3917, as plastic tubes and pipes. Holding that these PVC pipes can be used for other .....

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t fit for transport of potable water. Further, required flexibility is present in the pipes to enable rerolling and reuse for repeated agricultural seasonal operations. In fact these pipes carry indelible embossing on the whole length specifically indicating irrigation lateral pipe with IS number . The Ld. Counsel contested the factual finding of the Original Authority to the effect that these pipes are cleared separately. The appellant is one of the major manufacturers of irrigation pipes and t .....

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on has been obtained under RTI by the appellant. In fact, the present dispute has been subject matter of earlier decision by the Tribunal in the various cases. He referred to the decisions in Flow Tech Power - 2001 (130) ELT 541, (Tri- Chennai), ELGI Ultra Appliances Ltd. - 2001 (134) ELT 245 (Tri-Chennai) and many others. In fact, one of the decisions of the Tribunal ELGI Ultra Appliances Ltd (Supra) reached the Apex Court where it was affirmed. 4. The Ld. AR reiterated the findings of the Orig .....

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spute are manufactured to IS specifications intended for irrigational lateral pipe. The pipes bear indelible embossing on them. Admittedly also, the IS specification detailed the nature of product with required ingredient for intended purpose. This cannot be ignored, as done by the Original Authority. 7. It is also clear that the goods in dispute are cleared along with required components, though separately by the appellant. The Original Authority denied the exemption stating that if the goods i .....

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