TaxTMI 
TaxTMI 
1996 (12) TMI 201
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....ltant, for the Respondents. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of goods which have been described as `Nipples' and which are required to be fitted in an arrangement for feeding water to the poultry birds. 2. The Learned Lower Authority after examining the arrangement in which these are to be fitted has held that these ni....
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....N and has pointed out that under the HSN under this tariff heading nipples have been specifically mentioned. He has pleaded therefore the goods in question are assessable under tariff heading 73.07. He has also reiterated the grounds of appeal. He has pleaded that parts of general use in terms of Section XV are excluded from the purview of assessment under this section which includes Chapter 84....
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....k the water. 4. The Learned Consultant for the appellant Shri M.S. Kumaraswamy has pleaded that the scope of the tariff heading 73.07 as set out in the HSN as well as under the Customs tariff covers only such of those items which are in the nature of the tubes or pipe fittings or are as per the examples given in the tariff, namely Couplings, elbows and sleeves etc. 5. He has pleade....
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....d elbows for connecting lengths of pipes'. Nipples is also mentioned as pipe fitting. The term nipples defined as under :- `The conical projection in the center of the mamma, containing the outlets of the milk ducts. A short piece of tubing, usually with an internal or external thread at each end, used to couple pipes'. After going through this definition, we have asked the Learned SDR, w....