TMI Blog2005 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ews, the necessary bend has to be made in the said pipes. The petitioner classified those goods under the Heading 73.05 and sub-heading 7305.90 for the classification of the Central Excise. Though the third respondent has approved the classified list initially under the said Heading 7305.90 of the Heading 73.05, subsequently, a show cause notice was issued to revise the classification under the Heading 7307.07. After an enquiry, the third respondent has confirmed the demand and the appeal preferred before the second respondent was also dismissed, against which a further appeal before the first respondent tribunal was filed. The first respondent tribunal confirmed the order of the authorities which is under challenge in the above writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood as per the test of commercial parlance and test of marketability and no duty could be levied unless manufacturing process is involved. 6.In the light of the above submissions, the learned senior counsel has relied upon the decision of the Apex Court in Bharat Forge and Press Industries (P) Ltd v. Collector of Central Excise [1990 (45) E.L.T. 525 (S.C.)], wherein it is held that bending of pipes per se will not amount to manufacture and no duty could be claimed. Learned senior counsel also placed reliance upon the decision of the Apex Court in Bharat Forge and Press Industries (P) Ltd v. Collector of Central Excise [1990 (45) E.L.T. 525 (S.C.)] to substantiate that no duty could be demanded, since the product is not marketable and it s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi-III, Gurgaon [2005 (180) E.L.T. 300 (S.C.) = 2005 (2) SCC 460] to the effect that the guidelines as given in HSN should be looked into considering the product as used in the trade or common parlance. He further contended that the taxing statutes should be interpreted by literal and strict construction as found in the statutes and placed reliance upon the decision of the Apex Court in Hansraj and Sons v. State of Jammu and Kashmir and Others [2002 (6) SCC 227]. The learned Senior Central Government Standing Counsel would also contend that only an appeal shall lie and the writ petition is not maintainable in law and that judicial review is not permissible inasmuch as there is no procedural infraction in the decision making process. 9.I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of portions cut at desired angles from the pipes by welding different pieces with the ends cut at desired angles. The tribunal in the very same paragraph has also observed that the bend is formed by reason of welding of different pieces to withstand the high pressure of water which flows from one end of the straight line pipe to the other end of another straight line pipes so laid. Though the tribunal has observed as above, has considered the fact that functionally the pieces in question function as joints between two pipes, classified the product at the entry 7307.00. Inasmuch as a clear description is given about the product of pipe fittings under entry 7307.00 by citing examples such as couplings, elbows or sleeves, the tribunal is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings." The definition of "pipe fittings" as out in the HSN reads as follows:- "This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pipes. Hence the definition as contained in HSN cannot be construed that the product in question can be termed as pipe fittings as classified under 7307.00. 14.Apart from the above fact, the Supreme Court has repeatedly held that the tariff entries must be interpreted as per the commercial parlance test and not in the scientific and technical terms. In connection with the above proposition of law, it is useful to refer to the decisions referred in Indo International Industries v. Commissioner of Sales Tax [1981 E.L.T. 325 (S.C.)], Pharm Aromatic Chemicals v. Municipal Corporation of Greater Bombay [1997 (95) E.L.T. 203 (Bom.)], Novopan India Ltd. v. Collector of Central Excise and Customs [1994 (73) E.L.T. 769 (S.C.)], G.S.Auto Intern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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