2005 (2) TMI 563

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....e Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal, filed by M/s. Phoel Industries Ltd., the issue involved is whether HDPE pipes and coupler manufactured by them are classifiable under Heading 84.24 of the Schedule to the Central Excise Tariff Act or under Heading 39.17 of the Tariff. 2. Shri B.L. Narasimhan, lear....

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....y the Tribunal in the case of C.C.E., Ghaziabad v. Rungta Irrigation Ltd., 2004 (167) E.L.T. 476 (T) following the decision of Tribunal in the case of Elgi Ultra Appliances Ltd. v. C.C.E., 2001 (134) E.L.T. 245 (T) = 2000 (89) ECR 593; that the appeal, filed by the revenue against the said decision in the case of Elgi Ultra Appliances Ltd., (supra) has been dismissed by the Supreme Court as report....