https://www.taxtmi.com/caselaws?id=363382 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, dismissing the appeal. It ruled that the exemption under Notification No. 6/2006-CE applies to both pipes and couplings as they are essential for water delivery and fall under the same tariff heading. Additionally, the court found the appeal not maintainable under Section 35-G, stating that issues concerning duty rates should be appealed directly to the Supreme Court under Section 35-L. en-us Thu, 05 Jul 2018 00:00:00 +0530 Thu, 12 Jul 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363382 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, dismissing the appeal. It ruled that the exemption under Notification No. 6/2006-CE applies to both pipes and couplings as they are essential for water delivery and fall under the same tariff heading. Additionally, the court found the appeal not maintainable under Section 35-G, stating that issues concerning duty rates should be appealed directly to the Supreme Court under Section 35-L. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363382