https://www.taxtmi.com/caselaws?id=73523 The Tribunal held that cement coated pipes are not a distinct product but remain steel pipes coated with cement. The coating serves to protect the steel from corrosion, making it longer-lasting and rust-resistant, but does not create a new product. Therefore, the Tribunal ruled that no duty can be charged under a different tariff heading as the cement coating does not result in the emergence of a different product. The pipes were classified as steel pipes rather than as a distinct product under a different category. en-us Tue, 17 Mar 1987 00:00:00 +0530 Wed, 01 Jun 2011 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73523 The Tribunal held that cement coated pipes are not a distinct product but remain steel pipes coated with cement. The coating serves to protect the steel from corrosion, making it longer-lasting and rust-resistant, but does not create a new product. Therefore, the Tribunal ruled that no duty can be charged under a different tariff heading as the cement coating does not result in the emergence of a different product. The pipes were classified as steel pipes rather than as a distinct product under a different category. Case-Laws Central Excise Tue, 17 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73523