1983 (1) TMI 260

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....K.D. Tayal, Sr. D.R., for the Respondents. [Shri S. Venkatesan, Sr. Vice-President, Smt. S. Duggal, Member (J), and Shri K.L. Rekhi, Member (T)]. - Two questions are under consideration in this case. (1) whether rubber tubing of unhardened vulcanised rubber, of the size ID 6 mm x 8 mm OD, manufactured by the appellants is liable to duty under item 16A(3) of the Central Excise Tariff; and ....

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....s or air and that, therefore, it did not fall under item 16A(3) CET. His alternative plea was that the subject rubber tubing should be exempted from payment of duty by virtue of Notification No. 197/67-CE as it was used as component part of railway coaches and such component part did not perform the function of conveying air, gas or liquid. 3.  On behalf of the Department, Shri Tayal state....

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....eying air, gas or liquid". 5.  We have seen the sample of the subject rubber tubing presented by Shri Chawla. It is, without doubt, tubing of unhardened vulcanised rubber having a uniform diameter throughout its length and in shape and appearance resembles any rubber tubing used for conveying air, gas or liquid. We also observe that the appellants themselves describe and market it as rubbe....

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....when the seller and the buyer clearly regarded it as rubber tubing. As regards the appellants alternative plea of exemption under Notification No. 197/67-CE, we find that by no stretch of imagination can glass and window shutters or, for that matter, even railway coaches be regarded as machinery articles. As the relevant entry in the Notification confines the exemption to rubber piping and tubing ....