TaxTMI 
TaxTMI 
1991 (2) TMI 238
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....ariff Item 68 as against the classification under Tariff Item 25(16) as castings of Iron and Steel, not elsewhere specified. 2. The respondents M/s. R.M. Engineering Works, filed a revised classification list 1/84-85, dated 2-06-1984 for the products manufactured by them Elbows, Tees, Coupling, Flanges, Union, Cross, Nipple, Plug, Cap, Bend, Screw, Flanges, Red Elbow, Red tees, Red socket. They had sought classification under Tariff Item 25(16) claiming exemption under Notification 208/83, dated 1-08-1983 as galvanized cast iron pipe fittings and malleable iron castings of different shapes and sizes. The Assistant Collector has held that the castings after being cleaned and straightened by process of Tumblasting, annealing, short blastin....
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....o by the Assistant Collector in para 31 of his Order-in-Original appealed against by the party and it was observed that after cutting and threading the pipes and tubes, the pipes and tubes remained as pipes and tubes in name, character and use. As against that position the goods in the instant case after machining, tumblasting, annealing, threading and galvanising with zinc had not remained as castings but had assumed different name, character and use. Even the I.S.I. specifications and the orders placed by the buyers, specifically referred to these products as pipe fittings. In fact after subjecting the products in question to the above processes, the products ceased to be castings. Thus the products had undergone such transformation that ....
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...., pipes, fittings were made out of pipes. The appellants purchase steel pipes on payment of duty and cut the pipes and tubes into different sizes, to give them shape and convert them into pipe fittings and he relied on the order of the Assistant Collector on the aspect of manufacture. 5. Shri Hiddaytullah, learned Senior Counsel, however, produced the representatives samples of the products manufactured by the respondents being Tees, Bends etc., and claimed that these are pipe fittings and would be squarely covered by the decisions of the Hon'ble Supreme Court and Tribunal vide decisions referred to supra, and he will not now press for the classification under Tariff Item 25(16) as the Supreme Court has already brought them Tariff Item 2....
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....ny of the tariff items, resort cannot be had to the residuary item. We do not think this has been done. Looking at Tariff Item 26AA(iv), it encompasses all sorts of pipes and tubes. It is also clear that it is of no consequence whether the pipes and tubes are manufactured by rolling, forging, spinning, castings, drawing, annealing, welding or extruding. It is true that initially pipes and tubes may be obtained from sheets, billets or bars by various processes, but the process of manufacture of pipes and tubes does not end there. In order to achieve fully the purpose for which the pipes and tubes are manufactured, it is necessary to manufacture smaller pieces of pipes and tubes and also to manufacture them in such a shape that they may be ab....