2018 (2) TMI 904

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....ming the exemption under Notification No.3/2005 dated 24/02/2005 (S. No.70). The said exemption is applicable to parts of mechanical appliances of a kind used in agriculture or horticulture falling under Tariff Heading 8424/9000. The Revenue contested the classification and eligibility to exemption on the ground that the pipes cleared in a rolled running length are more appropriately classifiable under chapter 39 heading 3917, as plastic tubes and pipes. Holding that these PVC pipes can be used for other than irrigation purposes and the exemption cannot be extended to the appellant the lower Authority denied the exemption. Differential duty along with penalty was confirmed against the appellant. 3. The Ld. Counsel appearing for the appel....

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....hennai), ELGI Ultra Appliances Ltd. - 2001 (134) ELT 245 (Tri-Chennai) and many others. In fact, one of the decisions of the Tribunal ELGI Ultra Appliances Ltd (Supra) reached the Apex Court where it was affirmed. 4. The Ld. AR reiterated the findings of the Original Authority. He submitted that the goods when cleared separately in coil length cannot be considered as a specific purpose irrigation appliances and as such the Original Authority is correct in denying the exemption. The exemption is end use based and it is to be established by the claimant that said end use is fulfilled. 5. We have heard both sides and perused the appeal records. 6. We have also perused the sample pipes submitted by the Ld. Counsel during hearing. Admit....