2002 (8) TMI 497 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant for waiver of duty on polyvinyl chloride pipes. The pipes were considered as parts of sprinklers and irrigation systems, classified under Heading 84.24. The Tribunal noted that the pipes were intended for use as component parts of irrigation systems and were supplied as such. Deposit of duty of Rs. 9.04 lakhs was waived and its recovery stayed.