TaxTMI 
TaxTMI 
1992 (10) TMI 175
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....mpt from payment of duty. Therefore, with effect from 1st March, 1986, they started filing classification list classifying the plastic pipes, fittings, tubes, bolts and nuts under Tariff Heading 39.17 and 39.22.90 respectively and claimed exemption under Notification No. 132/86. With effect from 14-4-1986 classification list No. 193/86-87 was filed claiming under Heading 3917 and exemption under Notification No. 132/86 for pipes and fittings. Similar classification lists were filed upto 3-3-1988. All the classification lists filed by the appellants were approved by the Central Excise authorities. The appellants also filed RT 12 for the months of Feb., 1987, June, 1987, Nov., 1987 and Dec., 1988. Therein they have claimed the benefit of exem....
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....ey never declared or informed the end-use; and (4) they did not give full description. 4. On receipt of reply, the Collector held that the appellants wilfully suppressed and mis-declared the facts warranting invoking extended period of limitation and passed the impugned Order against which the present appeal is filed. 5. The Collector held relying on Rule 2(n) of the interpretative rules that these items namely plastic pipes and pipe fittings are exclusively used in chemical, pharmaceutical and fertilisers projects and, therefore, they are classifiable under Heading 8485.10 as machinery parts not specified elsewhere in Chapter 16. Similarly, he classified the nuts and bolts under 8485.90, gears for electroplating barrels were classifi....
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....9 and not under Chapter 84 and especially not under Heading 8485.90 for the following reasons:- "In terms of Note (1)(g) of Section XVI parts of general use as defined in Note 2 to Section XV of base metal (Section XV) or similar goods of plastics (Chapter 39 ) are excluded from the purview of Section XVI under which Chapter 84 is covered; If it is established that the items in question are covered under the terms "parts of general use" then they would straightway go out of the purview of Section XVI itself. [This would also prove the inapplicability of Chapter Note 2(n) of Chapter 39]; Parts of general use are defined under Section XV in Note 2. It refers to articles of Headings 7307, 7312, 7315, 7317 or 7318 among others. Head....
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....utely essential as long as it is not indicated in the classification list there is a suppression of facts. He also referred to the judgment of the Supreme Court Khandelwal Metal Works [1985 (20) E.L.T. P. 222] and Saurashtra Chemicals [1986 (23) E.L.T. P. 283], Product Pvl. Ltd. v. Collector of Customs [1989 (44) E.L.T. P. 160]. 10. The question, therefore, is whether the goods are classifiable under Tariff Headings 3917, 3926 or 84 of the Customs Tariff. Heading of Chapter 39 reads as follows:- "PLASTICS AND ARTICLES THEREOF". Heading 3917 reads as follows :- "Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics." Tariff Heading 39.26 reads as follows:- "Other articles of plast....
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....ed or incomplete article as a complete article or finished article provided it satisfies the essential character of complete or finished article. The Collector has not given any reasons how the said Rule is relevant. The goods in the instant case are plastic pipes, fittings and tubes and Chapter 39 deals with plastic and articles thereof and it is a specific heading. Heading 39.17 specifically deals with tubes, pipes and fittings. It is now well established that where there is a specific heading covering articles, the items should be classified under the said heading. In our view the revised version of the Collector under Interpretative Rule is irrelevant and misplaced. We may also point out in Rule 3(a) of the Interpretative Rules, the hea....