https://www.taxtmi.com/caselaws?id=100403 The Tribunal held that the 'Seamless C.S. Pipe lined with Plastic' and 'Pipe fittings lined with Plastic' are classified under Heading 73.04/73.05, not 39.17 as claimed by the appellants. It was determined that the process undertaken amounts to manufacture, as a new product with distinct nature emerges, with steel providing the essential character. The Tribunal emphasized that the plastic lining does not dictate the classification. The appeal was rejected, affirming the classification and manufacturing nature of the products. en-us Tue, 28 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100403 The Tribunal held that the 'Seamless C.S. Pipe lined with Plastic' and 'Pipe fittings lined with Plastic' are classified under Heading 73.04/73.05, not 39.17 as claimed by the appellants. It was determined that the process undertaken amounts to manufacture, as a new product with distinct nature emerges, with steel providing the essential character. The Tribunal emphasized that the plastic lining does not dictate the classification. The appeal was rejected, affirming the classification and manufacturing nature of the products. Case-Laws Central Excise Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100403