1996 (3) TMI 200

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sharma, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order-in-Appeal No. HN-461/PN-126/87, dated 29-7-1987. The issue relates to classification of asbestos cement pipes under erstwhile Central Excise Tariff. 2. Arguing for the appellants, Ld. counsel submits that they manufacture asbestos cement pipes. These pipes are ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sbestos cement pipes are specifically mentioned in the Tariff Item 23C of erstwhile Tariff. Citing from McGraw Hill Dictionary of Scientific and Technical Terms (Second Edition) where such pipes are described as concrete pipes made of a mixture of portland cement and asbestos fibre and highly resistant to carrosion and used in drainage system, he submits that these asbestos cement pipes are specif....