2004 (1) TMI 411

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.... the Respondent. [Order per : P.G. Chacko, Member (J)]. - The issue in this case pertains to classification of the HDPE pipes manufactured by the respondents. When the respondents filed a revised classification declaration with the department under Rule 173B (of the Central Excise Rules 1944) claiming classification of their product (HDPE pipes) as a part of Sprinkler Irrigation System under su....

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....t the plastic pipes/tubes manufactured and cleared by the respondents were goods of general use and hence stood excluded from the purview of Section XVI (which included Chapter 84) by virtue of Note 1(g) to the said Section, XVI of the Schedule to the Central Excise Tariff Act. Ld. SDR relied on para (2) of the Board's Circular No. 380/13/98-CX, dated 16-3-1998 and submitted that, in terms of the ....

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....000 (122) E.L.T. 540] (iii)      Flow Tech Power v. CCE [2001 (130) E.L.T. 541 (T) = 2001 (42) RLT 220] (iv)      EPC Irrigation Ltd.v. CC & CE [2002 (139) E.L.T. 84 (T) = 2001 (47) RLT 396] (v)        CCE v. EPC Irrigation [2002 (142) E.L.T. 630 (T) = 2002 (50) RLT 733] 4. Learned Commissioner (Appeals) ....

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....s ground has not been raised in the memorandum of appeal. Secondly, the learned DR's submission does not take into account the pressure-specifications for pipes used in a sprinkler irrigation system. The various sizes of HDPE pipes manufactured by the respondents were, undisputedly, of the pressures 2 kg, 2.5 kg and 3.2 kg which were specific for sprinkler irrigation systems as per IS specificatio....