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<h1>Tribunal decision on Pipe Sections & Thermo Ceil classifications: Modvat credit allowed, Heading 39.16 upheld, 39.18 appeal allowed.</h1> The Tribunal upheld the classification of Pipe Sections under Heading 39.16 but allowed the appellant to claim Modvat credit and treated the price as ... Pipes - Profile shape Issues: Classification of Pipe Sections and Thermo Ceil under Central Excise Tariff ActClassification of Pipe Sections:The appeal filed by M/s. Cooling Manufacturers Pvt. Ltd. raised the issue of whether Pipe Sections and Thermo Ceil manufactured by them should be classified under sub-heading 39.16 and 39.18 of the Central Excise Tariff Act as confirmed by the Department or under sub-headings 3926.90 and 3925.99 as claimed by the appellant. The advocate for the appellant argued that the Pipe Sections are not profile shapes and should be classified under Heading 3926.90, relying on a Tribunal decision. However, the Department argued that Pipe Sections fall under Heading 39.16 as they are in profile shape. The Tribunal analyzed the definitions and explanatory notes, concluding that the Pipe Sections manufactured by the appellant are profile shapes classifiable under Heading 39.16. The Tribunal rejected the appeal regarding the classification of Pipe Sections but allowed the appellant to claim Modvat credit and treated the price as cum-duty price based on a Supreme Court decision.Classification of Thermo Ceil:Regarding Thermo Ceil, the advocate argued that it does not meet the conditions specified in Note 9 for classification under Heading 39.18 as it is not in rolls or fixed permanently on a backing material. The Department contended that Note 9 does not exclude tiles from falling under Heading 39.18. The Tribunal carefully examined the requirements of Note 9 and concluded that Thermo Ceil, being in tile form and not in rolls, does not qualify for classification under Heading 39.18. Therefore, the appeal filed by the appellant concerning the classification of Thermo Ceil was allowed.In summary, the Tribunal upheld the classification of Pipe Sections under Heading 39.16 but allowed the appellant to claim Modvat credit and treated the price as cum-duty price. On the other hand, the classification of Thermo Ceil under Heading 39.18 was not accepted, and the appeal on this count was allowed.
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