2004 (2) TMI 443 - AT - Central Excise

Summary

Issues: Classification of HDPE pipes under CETA Schedule, manufacturing process, general use exclusion, reliance on Circular No. 380/13/98-CX, preference of specific description, previous Tribunal decisions, settlement of classification, pressure specifications for pipes, classification under Heading 84.24, distinguishable cases, reliance on previous Tribunal decisions, dismissal of appeals by Apex Court, precedent of Tribunal orders.

Classification of HDPE Pipes under CETA Schedule:
The appeal concerns the classification of HDPE pipes under the CETA Schedule. The Revenue challenges the classification under sub-heading 8424.91, while seeking classification under SH 3917.00. The appellant argues that the manufacturing process and general use exclusion support their classification preference.

Manufacturing Process and General Use Exclusion:
The appellant contends that the manufacturing process submitted by the party indicates that bare HDPE pipes are an intermediate product and can only be used as part of a Sprinkler Irrigation System (SIS) when coupled at the second stage. They argue that plastic pipes of general use should not fall under Chapter 84 of the CETA Schedule.

Reliance on Circular No. 380/13/98-CX and Specific Description Preference:
The appellant relies on Circular No. 380/13/98-CX, emphasizing that the specific description of goods under sub-heading 3917.00 should be favored over the general description under sub-heading 8424.91. They also cite previous Tribunal decisions to support their case.

Settlement of Classification and Pressure Specifications for Pipes:
The Tribunal examines the settlement of classification for HDPE pipes during the dispute period and the pressure specifications for pipes used in a sprinkler irrigation system. The Tribunal upholds the classification under Heading 84.24 based on specific pressure specifications for sprinkler irrigation systems.

Distinguishable Cases and Tribunal Precedent:
The Tribunal distinguishes cases cited by the appellant, emphasizing that plastic pipes manufactured for use in irrigation systems are to be classified under Heading 84.24. They highlight the relevance of previous Tribunal decisions and the lower appellate authority's correct application of the Board's circular.

Dismissal of Appeals by Apex Court and Tribunal Precedent:
The appellant references previous Tribunal decisions dismissed by the Apex Court, reinforcing the Tribunal's reliance on consistent classification principles for plastic pipes used in irrigation systems. The Tribunal rejects the appellant's appeal, upholding the classification of HDPE pipes under sub-heading 8424.91 based on established precedents and specific usage criteria.