https://www.taxtmi.com/circulars?id=6493 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. en-us Mon, 15 Jun 2009 00:00:00 +0530 Fri, 03 Jul 2009 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6493 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. Circulars Central Excise Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6493