2002 (7) TMI 311

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....ub-heading 8424.91 of the Tariff as confirmed by the Commissioner (Appeals) under the common impugned order. 2. Shri M.P. Singh, learned D.R., submitted that the Respondents manufacture aluminium pipes by extrusion process and extrude pipes of the length of 150-160 feet; that thereafter these pipes are cut to required size and aged in aging furnace; that then the process of enfolding and fitting of coupler undertaken so that these pipes can be used in sprinkler system. The learned D.R. further, submitted that the Revenue's case is that before these processes of enfolding and permanently fitting of coupler by adhesive and riveting on the other end of pipe, the base aluminium pipes or plain pipes are being manufactured which are captive....

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....e Respondents manufacture aluminium irrigation pipes conforming to the specifications of Indian Standard 7092 (Part-2) of 1987; that these are cleared along with other boughtout components like screwed couplers, bends, end stops, sprinkler nozzle, etc.; that the pipes as cleared by them are manufactured in a continuous process and cannot be used for general purpose; that in view of Board's Circular No. 380/13/98-CX., dated 17-3-1998 they have classified the same under sub-heading 8424.91 as the pipes are modified for exclusive use with Sprinkler Irrigation Equipments; that decision in Elgi Ultra Appliances Ltd. case is squarely applicable to the facts of the present matter as therein also the dispute was about the classification of pipes - ....

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....XVI does not cover "Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39)". Note 2 to Section XV defines "parts of general use" as under : "(a) Articles of Heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (Heading No. 91.14); and (c) Articles of Heading Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of Heading No. 83. 06." 5. Tubes and Pipes of iron and steel are classifiable under Headings 73.03. 73.04, 73.05 and 73.06 which are not mentioned in the definition of "parts of general use" as mentioned in Note 2 t....