2019 (7) TMI 198

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....s per the show cause notice No. 79/2009-Adjn (Commr.), dated 15.10.2009.   2. The relevant factual matrix for the present appeal is that the assessee/appellants are engaged in the manufacture and sale of PVC Suction Pipes, PVC Krishi Pipes, PVC Water Hose Pipe, PVC Water Stop, Rubber Hose and Rubber Sheet falling under Chapters 39 & 40. The appellants had obtained Central Excise Registration and submitting quarterly ER3 returns. The department observed that the appellants have crossed the SSI exemption limit of Rs. 1,50,00,000/- in the month of October 2008. Accordingly, through the aforesaid show cause notice, the department proposed for the above products to be classified under chapter heading 3917.39 of Central Excise Tariff Act.....

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....bservation is sufficient for us to hold that the product cannot be classified under section 3917.31. Thus, the products being one or the other kind of pipe that have been classified under section 39 in the category of 3917.39. 6. The appellant has claimed non excisability of their product on two grounds (i) that the pipes are flexible and are made out of plastic recycled scrap and (ii) the tariff is silent about the burst work pressure less than 27.6 Mpa. We observe that Chapter note 8 of Chapter 39 reads as under: "For the purposes of heading 3917, the expression "tubes, pipes and hoses"means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liqui....