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2018 (2) TMI 904

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/50032-50038/2018-EX[DB] - Dated:- 3-1-2018 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Present Shri S.S. Gupta, Advocate for the appellant Present Shri S.K. Bansal, DR for the respondent ORDER Per B.Ravichandran 1. These 7 .....

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dicating 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 they procure the other required components and supply to the customer along with pipes manufactured by them. This is evident from the invoices raised by them. He submitted sample invoices to support his claim. He also relied on the fact that the similar dispute which arose in their sister unit in Roha was in fact decided in their favour by the Original Order dated 27/09/2012 by the Commissioner of Central Excise, New Mumbai. The said order has been accepted by the Revenue also. The said informati .....

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n dispute were cleared along with all the required attachments and components then the end use can be inferred. He held that in the present case the goods were cleared separately and no evidence was produced that the components were also cleared with the same. On such premise he denied the exemption. We find the reasoning is neither tenable nor logically appealing. We note that the Tribunal had occasion to examine the similar dispute in various cases. Two such decisions were mentioned earlier. The cases relied on by the appellant are squarely on this issue involving similar classification dispute between Tariff Entry under chapter 84 or Chapter 39. We also note that in the case of appellant s sister unit at Maharashtra the Original Authorit .....

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