TaxTMI 
TaxTMI 
1998 (6) TMI 189
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....bsp;1. Split Profile 3926.90 Nil 53/88, dated 1-3-1988 as amended (Sl. No. 39) 3(1) Handle Bar i.e., PVC Section 3917.00 Nil 53/88, dated 1-3-1988 as amended [Sl. No. 26(ii)] 3(3) PVC Sleeves in different shapes and lengths 3917.00 Nil -do- 3(4) PVC Insulators (Sleeves) 3917.00 Nil -do- On scrutiny of the classification list, it appeared that split profile was nothing but PVC sheet (flexible) and the other product did not conform to the description of tubes, pipes and hoses contained in Note 8 of Chapter 39 of the Central Excise Tariff Act, 1985 and accordingly, a show cause notice was issued to them proposing classification of product at Sl. No. 1 under sub-heading 3920.12 attracting duty at the rate of 35% ad valorem w....
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.... products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section, other than round, oval, rectangular (in which the length does not exceed 1.5 times the width or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes". He has only held that on inspection of the samples of the PVC handle bars and PVC sleeves, that they are hollow products having round and rectangular section. He has not examined whether these two products further conform to the definition of th....
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....d that in this case, the basic issue involved is whether the items in question were classifiable under Heading 39.17 or 8546.00. These two rival entries as they stood during the relevant period read as follows :- "39.17. 3917.00. Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges) of plastics." "85.46. 8546.00. Electrical insulators of any material." 5. It is observed that insofar as split profiles are concerned, the matter has simply been remanded to the A.C. and rightly so. Insofar as PVC handle bars and sleeves are concerned, it is not clear as to on what basis learned Collector has come to his conclusions. Chapter Note (8) defines the expression `tubes, pipes and....
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....ment; these fittings fall in heading 85.47 if they consist wholly of insulating material (apart from any minor components of metal incorporated during moulding solely for purposes of assembly). Usually there is a relation between the size of the insulator and the voltage (large for high voltages, smaller for low voltages). Similarly, the shape of the various types of insulators is influenced by electric, thermic and mechanical considerations. The external surface is very smooth in order to prevent the formulation of deposits of non-insulating materials, such as water, salts, dusts, oxides and smoke. Insulators are often given bell, accordion, petticoat, grooved, cylinder or other shapes. Certain types are constructed in such a way that whe....