1997 (7) TMI 260

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....-1986 as amended from time to time during the period 1-3-1986 to 28-2-1988. The Assistant Collector of Central Excise, Jaipur under his Order-in-Original dated 21-12-1988 observed that the assessee was not manufacturing Agricultural Implements but was manufacturing a complete Sprinkler Irrigation System consisting of Aluminium/light galvanised sheet pipes, main line couplers, sprinkler couplers, screwed/flanged coupler bends, tees, end couplers plugs, riser quick couplers, riser pipes, battens, gaskets, [clamps] GN Hooks sprinklers, Nuts & Bolts, Sprinkler adopters, reducer couplers, [increaser] couplers, riser outlet tees, mainline valve couplers, insert valve openers, ball joint riser couplers, ball valve couplers, spigot adaptors, sleeve....

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.... the goods in question during the relevant period. The appeal is accordingly rejected. The appeal is disposed of accordingly." 3. We have heard Shri Gopal Prasad, Advocate for the appellants and Shri A.K. Agarwal, SDR for the respondent/Revenue. 4.Shri Gopal Prasad, Advocate stated that the Sprinkler Irrigation System manufactured by the appellants was for agriculture and was an implement. He referred to the exemption Notification No. 64/86-C.E., dated 10-2-1986 as in force prior to 1-3-1988 and Notification No. 111/88-C.E., dated 1-3-1988. There was no dispute that w.e.f. 1-3-1988 the goods manufactured by the appellants were covered by the description mechanical appliances used in agriculture or horticulture. It was his subm....

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....s discussed by the Assistant Collector and the Collector (Appeals) were not implements. He submitted that prior to 1-3-1988 the benefit of exemption under Notification No. 64/86-C.E. was limited only to the agricultural implements and parts thereof. From 1-3-1988 the scope of the exemption was extended to cover mechanical appliances of a kind used in agriculture and horticulture. It was his plea that the expression "Agricultural Implements" and parts thereof were falling under Chapter 82 of the new Central Excise Tariff. Subsequently, the coverage was extended to such agricultural implements and parts thereof which were also classified under Chapter 84 of the said Tariff. The appellants has named their product as Mahavir Sprinkler Irrigatio....