2004 (4) TMI 416

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....he Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  These are two appeals arising out of different Order-in-Appeals involving the issue of classification of HDPE pipes, whether under sub-heading 8424.91 of the Schedule to the Central Excise Tariff Act as claimed by M/s. Rungta Irrigation Ltd. or under sub-heading 39.17 as claimed by the ....

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....4 (165) E.L.T. 574 (T)] as under :- "Learned Commissioner (Appeals) has found that the HDPE pipes manufactured by the respondents were of IS specification for sprinkler irrigation system, that the pipes were only supplied as part of such system to State Governments and were never sold otherwise, and that the assessee had established with the aid of invoices and IS specifications that the pipes ....

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.... undisputedly, of the pressures 2 Kg., 2.5 Kg. and 3.2 Kg. which were specific for sprinkler irrigation systems as per IS specifications, whereas the standard pressures sold in market for general purposes were 4 Kg., 6 Kg. and 10 Kg. vide Para 3(i) of the impugned order. For the reasons stated by us, the goods in question can only be classified as parts of sprinkler irrigation system under Heading....