https://www.taxtmi.com/caselaws?id=45798 Excise duty on pipe fittings was examined on the basis that the levy depended on whether the specials were actually manufactured from pipes or from plate. The Court noted that the demand notices treated the fittings as falling under the pipe and tube entry, but the real levy basis was duty at the pipes stage where pipes were used in manufacture. It also emphasized that the assessee had to be given a proper opportunity to show which fittings were not made from pipes. Where fittings were made from pipes, duty had to be computed on the value of the pipes used, not on the value of the finished specials. en-us Wed, 14 Oct 1964 00:00:00 +0530 Tue, 13 Jul 2010 18:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45798 Excise duty on pipe fittings was examined on the basis that the levy depended on whether the specials were actually manufactured from pipes or from plate. The Court noted that the demand notices treated the fittings as falling under the pipe and tube entry, but the real levy basis was duty at the pipes stage where pipes were used in manufacture. It also emphasized that the assessee had to be given a proper opportunity to show which fittings were not made from pipes. Where fittings were made from pipes, duty had to be computed on the value of the pipes used, not on the value of the finished specials. Case-Laws Customs Wed, 14 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45798