1999 (7) TMI 138

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....vocate, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the classification of the soil waste and rain water (SWR) PVC pipes and fittings. The respondents, M/s. Supreme Industries have sought classification under Chapter Heading 39.17 as tubes, pipes and hoses and fittings thereof of plastics. The Assistant Collector....

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....ere is no dispute that the products in question were made of plastics. He also submitted that the matter was distinguishable from the Tribunal's decision in the respondents own case in the matter of C.C.E., Aurangabad v. Supreme Industries Ltd. [1999 (105) E.L.T. 441 (Tribunal) = 1999 (30) RLT 858]. 3. Shri B.N. Rangwani, Advocate appearing for the respondents submitted that the matter was....

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....in water. They had submitted that the gutters were a separate concept. 5. According to the Oxford Advanced Learners Dictionary of Current English by A.S. Hornley, "gutter" is a channel or trough fixed under the edge of roof to carry away the rain water. Longman's Dictionary of Contemporary English' describes the "gutter" as an open pipe fixed at lower edge of roof to collect and carry away....