2020 (1) TMI 183

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....t Commissioner (AR) for the Appellant-Revenue None for the Respondent- Assessee ORDER RAMESH NAIR : The appellant are engaged in the manufacture of MS Pipes falling under Chapter heading 73053190 of the First Schedule to the Central Excise Tariff Act, 1985 at 12th cargo berth site of Kandla Port Trust, Kandla. The appellant is manufacturing Pipes on behalf of M/s. ITD Cementation India....

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....pes/ Tubes and Pile Liners are distinct and separate products. MS Pipes/ Tubes manufactured and cleared by the appellant is an intermediate product for Pile Liners and therefore, is not exempted. He submits that as per amending Notification No. 41/2011-CX dated 18.11.2011, the entries of heading 7305 will be exempted only from 18.11.2011. 3. None appeared on behalf of the Respondents despite se....