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Classification of converting pipe into pipe fittings as manufacture under tariff heading 7305.00 and exceeding small scale exemption limit. Analysis: The appellate tribunal addressed the issue of whether converting pipes into pipe fittings constitutes manufacture falling under tariff heading 7305.00. The authorities below had confirmed demand against the appellant for exceeding the small scale exemption limit on clearances. The tribunal noted a previous decision where it was held that such conversion does not amount to manufacture, citing a Supreme Court decision. However, the matter was remanded for re-decision, leading to a review of the classification under the old and new tariff. The tribunal considered various judgments, including those of Indian Hume Pipe Co. Ltd. and Sivanandha Pipe Fittings Ltd., which classified pipe fittings under Heading 7307 based on relevant material and definitions from dictionaries and specifications. The tribunal found that pipe fittings should be classified under Heading 7307 based on these precedents. The tribunal highlighted that the earlier decision of the Supreme Court regarding the classification of pipe fittings under the old tariff was considered in the context of new tariff headings. It was established through various cases that pipe fittings should be classified under sub-heading 7305.00 up to a certain date and under Heading 73.07 thereafter. The tribunal emphasized that the issue primarily revolved around the correct classification under the old tariff, with the judgments citing relevant materials like HSN explanatory notes, ISI specifications, and dictionary definitions to support the classification under Heading 7307. Given the consistency in previous decisions and the clarity provided by the precedents, the tribunal found no merit in the appeal and rejected it. In conclusion, the tribunal upheld the classification of converting pipe into pipe fittings as falling under Heading 7307, dismissing the appeal due to the consistency of previous decisions on the matter. The judgment provided a comprehensive analysis of the issue, considering relevant legal precedents and materials to support the classification decision.
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