Exemption for pipes not extended to pipe fittings; fittings are separately classified and excluded from notification relief. The Board concludes that the exemption at Sl. No. 7 of Notification No. 6/2006-CE applies to Pipes as commonly understood and does not extend to pipe fittings (joints, sleeves, elbows, couplings, etc.), because fittings are classified as a separate commodity in the present Tariff and HSN, and a prior Supreme Court decision relied upon by claimants concerned different tariff entries and is therefore inapplicable.
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Provisions expressly mentioned in the judgment/order text.
Exemption for pipes not extended to pipe fittings; fittings are separately classified and excluded from notification relief.
The Board concludes that the exemption at Sl. No. 7 of Notification No. 6/2006-CE applies to Pipes as commonly understood and does not extend to pipe fittings (joints, sleeves, elbows, couplings, etc.), because fittings are classified as a separate commodity in the present Tariff and HSN, and a prior Supreme Court decision relied upon by claimants concerned different tariff entries and is therefore inapplicable.
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