2000 (1) TMI 933 - SCH - Central Excise

LDPE/HDPE pipes being component part of Drip Irrigation System classifiable under sub-heading 8424.91 of CET and eligible for benefit of Notification No. 56/95-C.E.

Summary

The Supreme Court classified LDPE/HDPE pipes as part of "Drip Irrigation System" under sub-heading 8424.91 of CET, eligible for benefit of Notification No. 56/95-C.E. The Court dismissed Civil Appeal No. 7578 of 1999 filed by Commissioner of Central Excise, Coimbatore against CEGAT Order No. 1885/1999. Appellate Tribunal ruled in favor of LDPE/HDPE pipes' classification and exemption.