2002 (1) TMI 668 - AT - Central Excise

Summary

Issues: Classification of irrigation system parts and plastic tubes.

Classification of Irrigation System Parts:
The Tribunal considered the classification of irrigation systems and pipes in previous cases and held that components like spray nozzles, sprayer heads, and plastic pipes used in irrigation systems are classifiable under Heading 84.24. The Tribunal emphasized that if plastic pipes are intended to be used as component parts of irrigation systems and are supplied as such, they should be classified under Heading 84.24. The classification under Chapter 39 would only apply if the intention or fact of supply for an irrigation system is absent. The appellant's classification of plastic tubes was allowed based on this test.

Classification of Plastic Tubes:
The department's appeal challenged the classification of pipes and tubes along with other parts determined by the Commissioner (Appeals). However, the Tribunal found the department's appeal regarding the classification of pipes under Heading 39.17 to be baseless since the Commissioner had already confirmed this classification in line with the Assistant Collector's decision. The Tribunal deemed the department's appeal as meaningless as the classification had already been settled.

Classification of Other Parts:
The appeal raised concerns about the classification of other parts, arguing that the Commissioner did not specify which parts could be identified as components of an irrigation system and thus classified under Heading 84.24. However, the show cause notice and subsequent orders had already classified various fittings and sprinklers as identifiable components of an irrigation system under Heading 84.24. The Commissioner's adoption of this classification was upheld, addressing the department's objection.

Conclusion:
The Tribunal dismissed Appeal E/2466/96 while allowing Appeal E/2491/96, affirming the classification of plastic tubes under Heading 84.24 and upholding the classification of various irrigation system parts as per previous orders and decisions.