1998 (11) TMI 214

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....ani, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by the Revenue is whether SWR Pipes and fittings manufactured by the respondents are classifiable under Heading 39.17 as decided by the Collector (Appeals) or under Heading 39.25 of the Schedule to the Central Excise Tariff Act as urged by the Department. 2. Shri H.K. ....

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....plastics not elsewhere specified or included". It has not been disputed by the Revenue that the appellants are not manufacturing gutters. They are only manufacturing the fittings which are used for connecting the pipes. The pipes by themselves cannot be considered as gutters. The contention of the department that the more reliance has to be placed on common parlance then the things as understood i....