1978 (6) TMI 55 - CGOVT - Central Excise

Summary

The Government of India allowed the Revision Application filed by the petitioners, Shri A.K. Bandyopadhyay and Shri D.N. Lal. The products manufactured by the petitioners, described as cylinders and bushes, were specially designed for water pump components and were not classified under Item 26A (3) as pipes and tubes. The Government accepted the petitioners' argument that the products did not fall under the Central Excise Tariff classification.