2019 (5) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he cast iron fittings manufactured by the appellant are eligible for exemption under notification No. 06/2006-CE, dated 01.03.2006 as amended. It is the case of the Revenue that the appellant is not entitled to the benefit of this notification insofar as the cast iron fittings are concerned since the notification specifically covers only pipes needed for delivery of water and did not include the fittings. The relevant portion of the notification at Sl.No. 7 is as follows: Sl.No. Chapter or heading or subheading or tariff item of the First Schedule Description of Excisable goods Rate Condition No. 7. 84 or any other Chapter The following goods, namely- (1) All items of machinery, including instruments, appara....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se Rules 2002 are also not sustainable. In view of the above, the order of the lower authority confirming the demand along with interest and imposing penalty under section 11AC and the impugned order passed by the first appellate authority holding that they are not eligible for exemption notification 06/2006-CE, dated 01.03.2006 are not sustainable and need to be set aside. 3. Ld. DR reiterates the findings of the impugned order and submits that the judgment of Hon'ble Apex Court in the case of Bharat Forge & Press Industries (P) Limited was delivered in the context of erstwhile tariff wherein tariff item 26AA (iv) covered both pipes and pipe fittings and hence the Hon'ble Apex Court held that they are one and the same. This does not app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation can also be extended to pipe fittings which are not explicitly covered under Sl.No. 7 of notification No. 06/2006-CE, dated 01.03.2006. The appellant's contention is that they are eligible for the exemption notification because the Supreme Court has held that pipes and pipe fittings are one and the same, in the case of Bharat Forge & Press Industries (P) Limited (supra). We find that the particular judgment was issued in the context of the classification of pipes and pipe fittings under the erstwhile tariff before the introduction of the new Central Excise Tariff based on HSN. It is not issued in the context of eligibility of exemption notification in question. The present case is with respect to the eligibility of exemption notifica....