Declared commodity entry depends on whether pipe fittings and iron and steel pipe are the same commodity before classification applies.

Pipe and pipe fittings could be brought within the declared commodity entry for steel tubes and tube fittings only if it was first determined that iron and steel pipe and pipe fittings were the same commodity. Because the Tribunal had not recorded that finding, the High Court held that reconsideration was necessary on that limited issue. The Tribunal's order was therefore quashed to that extent and the matter remitted for a specific finding on commodity identity.

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Issues: Whether pipe and pipe fittings manufactured by the assessee were covered by the declared commodity entry in section 14(iv)(xi) of the Central Sales Tax Act, and whether the Tribunal was required to return a finding on whether iron and steel pipe and pipe fittings were the same commodity.

Analysis: The revision challenged the Tribunal's view that the assessee's goods fell within the declared commodity entry for steel tubes, both welded and seamless, including tube fittings. The Court held that before bringing pipe and pipe fittings within that entry, it was necessary to determine whether iron and steel pipe and pipe fittings were the same commodity. As the Tribunal had not recorded any such finding, the matter required reconsideration for that limited purpose.

Conclusion: The Tribunal's order was quashed to the limited extent necessary, and the matter was remitted for a finding on whether iron and steel pipe and pipe fittings are the same commodity.

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