1988 (4) TMI 175

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....show that the order of the Collector of Central Excise (Appeals), Calcutta, No. 1129/ Cal/83 dated 21-11-1983 was erroneous. The goods they manufactured, cast iron pipe fittings, with socket or with flange, were nothing but iron castings falling under Central Excise tariff item No. 25. They make the fittings in their foundry. The smoothing or levelling or polishing of the flange does not change the characteristics of the iron casting, and it remains a pipe fitting; and making of holes will not change it from cast iron pipe fitting into a part of a machine. The Collector (Appeals) failed to appreciate that the Central Board of Excise and Customs by letter No. B-35/21/75-TRU, dated 23-9-1975 held that if the crude article, forged product or c....

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....other shape or size in the tariff description where such items are made from duty paid pig iron, which also falls under the same tariff heading. Further duty should not be charged on them. As they are covered by item 25, there could be ho question of levy of duty on them under item 68. 5. The socket headed pipe fittings and flange pipe fittings are used in joining pipes and both products are CI products and not any machine parts. 6. The learned SDR, however, agreed with the order of the Collector that the goods are assessable under item 68. 7. But I am afraid every one is mistaken. The goods are indeed assessable under item 68 but not for any of the reasons advanced in these proceedings. 8. I will reproduce item 25 before I begi....