1964 (10) TMI 3

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....he Finance Act of 1962, being Act XX of 1962, Iron and Steel products were included in the central excise tariff as item No. 26AA in the First Schedule to the Central Excises and Salt Act, 1944. Sub-item (iv) of Item 26AA was in the following terms :- "(iv) Pipes and tubes (including blanks therefor,) all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded.   Five per cent ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be." Now, the petitioners manufacture certain pipe fittings or Specials such as tapers, tees, bends, Y junctions, bell mouths, sleeves, shoes, collars, etc. By a letter dated 6th November 1962, the Inspector of Central Excise....

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...., it has now become clear to me that there was a good deal of misunderstanding on the part of the petitioners as well as the respondents with regard to the basis on which the Specials or pipe fittings could possibly be assessed under Tariff Item 26AA(iv). Although the pipe fittings have been assessed in the demand notices as if they were directly included in the category of "pipes and tubes" specified in Tariff Item 26AA(iv), it is the case of the respondents that these pipe fittings are not pipes or tubes by themselves. What the respondents say is that, during the manufacture of these Specials or pipe fittings, the petitioners had prepared pipes which were subsequently processed into these pipe fittings or Specials and that the petitioners....