2005 (12) TMI 8

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....any request for adjournment in spite of notice having been sent well in advance to the appellant. Accordingly, we have heard learned Shri Valte, SDR and have through the record. 2.The authorities below have held that the activity of converting pipe into pipe fittings such as elbows, tees, Reducers, etc. amounts to manufacture and falls under tariff heading 7305.00, as it stood at the relevant t....

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.... Admittedly, the earlier decision of the Tribunal in the case of Bharat  Forge & press Industries (P) Ltd., was in the context of the old tariff and in para 6 of their judgment the Hon'ble Supreme Court held that the goods i.e. pipe fittings continue to fall under item 28AA (iv) as they continue to remain tubes and pipes in preference to erstwhile tariff item 68 which was residuary in nature.....

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....on under old tariff a by observing that pipe continue to remain pipe fittings after being converted into pipe fittings, erstwhile 26AA was preferred over residuary tariff heading 68. in the case of Indian Hume Pipe Co. Ltd., reference has been made to HSN explanatory note as also to ISI specification and the definition of pipe and pipe fittings as appearing in McGraw-Hill Dictionary of scientific ....