TaxTMI 
TaxTMI 
2000 (2) TMI 350
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....Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the goods manufactured by the appellant described as pipe fittings of plastic are classifiable under Heading 3925.19 of the Central Excise Tariff as builders ware. In the order impugned in the appeal the Collector has found the goods are fittings for gutters and ....
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.... common parlance as gutters and the goods used in such pipes will be fittings for gutters. He also sites the provision of the Indian Standard Specifications No. IS 1626 VII of 1984 to say that pipe is connected to a refilling gutter, with devices connecting of pipe and refilling gutter to be considered as fittings of gutters. 4. The Collector's order does not cite any reasons whatsoever for ....
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....l for carrying away waste. The contention that the fittings used to connect a pipe to roofing gutter and hence to be considered as fittings for gutter and not fittings for a pipe is not acceptable. If that is so, the material connecting A to B can well be a fitting for A as well as B. In any event, the contention of the appellant that it does not manufacture such fittings has to be taken note of. ....