Eligibility of exemption Notification No 6/2006-CE to pipe fittings (joints, sleeves, elbow, couplings, etc.) - reg.

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....: Eligibility of exemption Notification No 6/2006-CE to pipe fittings (joints, sleeves, elbow, couplings, etc.) -reg. It has been brought to the notice of the Board that the manufacturers of pipe fittings (joints, sleeves, elbow, couplings, etc.) are claiming the benefit of the Sl No. 7 of the Notification No. 6/06-CE. It is also reported that some units are manufacturing pipes and pipe fitting....

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....in the old tariff. Therefore, the said judgment is not applicable to the present Tariff, where pipes and pipe fittings are classified under different Tariff items. 3. Secondly, the intention behind the notification is to provide exemption only to pipes as understood in the common parlance and not to fittings which is a separate commodity and known differently in the market. 4. Further, even ....