1996 (9) TMI 338

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oankar, Consultant, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue the matter relates to the classification of the products of copper which the respondent M/s. Star Metal & Tubes Corpn. have classified as pipes and tubes of copper falling under sub-item No. (9) of Item No. 26A of the old Central Excise Tariff and the Department had classified t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ipes and tubes within the definition envisaged in the explanation under Item No. 26A. In the appeal the Revenue had taken a view that the goods in question did not justify the criteria as given in the tariff entry. 2. The matter was heard on 25-9-1996 and 26-9-1996. Shri M. Jayaraman, JDR appearing for the Revenue submitted that the order passed by the Collector of Central Excise (Appeals)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Item No. 26A pipes and tubes of copper are classifiable under sub-item No. (9) and shells and blanks for pipes and tubes are classifiable under sub-item No. (10). In the tariff both these products attract the same rate of ad valorem value. The shells and blanks have been defined as hollow products produced by extrusion process, having cross-section and wall-thickness and a continue periphering pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the purchasers of the products of the assessee to the effect that they were drawing the goods purchased by them from the assessee so as to convert them into pipes and tubes. We do not find any evidence to this effect on record. 5. It is also seen that under Ministry's Clarification No. 212/7/86-CX. 6, dated 30-5-1986 it had been clarified that not withstanding the fact that shells and blan....