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of <h1>Appeal allowed: Cement-coated steel pipes classified under Tariff Item 26AA</h1> <h3>SPUNPIPE AND CONSTRUCTION CO. Versus COLLECTOR OF CENTRAL EXCISE</h3> SPUNPIPE AND CONSTRUCTION CO. Versus COLLECTOR OF CENTRAL EXCISE - 1993 (66) E.L.T. 344 (Tribunal) The appeal considered whether coating steel pipes with cement is a manufacturing process under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal found that cement-coated steel pipes are classified under Tariff Item 26AA, not Tariff Item 68, based on previous decisions. The appeal was allowed in favor of the appellants.
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