Appeal allowed: Cement-coated steel pipes classified under Tariff Item 26AA

The appeal was allowed in favor of the appellants as the Tribunal classified cement-coated steel pipes under Tariff Item 26AA, not Tariff Item 68, determining that coating steel pipes with cement constitutes a manufacturing process under Section 2(f) of the Central Excises and Salt Act, 1944.

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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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