1999 (4) TMI 572

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.... items. 2. In the appeal memorandum it has been submitted that the conversion of longer pipe lines into smaller pieces for specific use as elbow, tees, reducers, etc. does not constitute manufacture under the Central Excise law. The goods in question were pipes and tubes for the passage of gases, liquids, etc. before the conversion work was undertaken and they continue to be pipes and tubes even after the conversion work is over and they serve the same purpose as before. The processes involved are only one of cutting to size, giving shape by heating in furnace, hammering and pressing, etc. That they are sold under different names also does not mean that they are new goods. These names are only to indicate that they are suitable for ....

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....ry under which pipes and tubes from which they are manufactured fell, it is reasonable to hold that manufacture has taken place. 4. During hearing, learned SDR, Shri D.S. Negi has reiterated the findings in the impugned order. He has further submitted that the new Tariff classifies pipes and tubes and pipe fittings (elbows, couplings, leaves, etc.) under .... sub-heading under Chapter 73. He also submitted that once Tariff classifies under different entries, manufacture is to be presumed, he also referred in this context to the following judgments :- (i)      Garware Plastics and Polyesters Ltd. v. Collector of Central Excise - 1993 (67) E.L.T. 670 (T) (ii)     Hindustan Petroleum C....

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....nnot be described as pipe fittings. Pipe fittings are pipes and tubes. The Apex Court accepted the submission that merely because goods after processing become different commercial commodity or have a distinctive name does not change excise classification if they continue to be goods of same species. Pipe fittings made out of pipes and tubes continue to be pipe and tubes and not a different article for excise classification provided there is no change in basic physical properties and possible end-use. Further, the Apex Court took note of the fact that CCCN contains a number of entries talking about pipes, tubes, conduits of iron and steel containing a meticulous sub-division of various types of pipes and tubes and has observed that dichotom....