1997 (3) TMI 243

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.... 2. The ld. lower authority has upheld the classification of the same under Chapter heading 7307 while the appellants claim the assessment of the same under Heading 7305.90. The two competing items as set out in the tariff are reproduced below :   "7307.00 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.   73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel   7305.10 - Of iron   7305.90 - Other " 3. The ld. Advocate for the appellants has pleaded that the appellants lay water pipe lines for s....

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....es and tubes and cited the decision of the Hon'ble Supreme Court reported in 1983 (13) E.L.T. 1566 (S.C.) at page 1579. He also pleaded that the same were also commercially known as pipe. He however did not produce any evidence in support of his this plea. 4. The ld. JDR for the department pleaded that admittedly the appellants goods are not a pipe but only a bend for joining two pipes. By reason of joining function it has to be considered as a pipe fitting. It is not described as pipe in the ISI standard but only as a 'Special'. He therefore prayed for upholding the order of the Ld. lower authority. 5. We have considered the pleas made by both the sides. We observe that the item in question is formed out of portions cut at ....

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....ng the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26). The connection is obtained : by screwing, when using cast iron or steel threaded - fittings; or by welding, when using butt-welding or socket-welding steel - fittings. In the case of butt-welding, the ends of ....