1997 (3) TMI 243 - AT - Central Excise

Summary

Issues: Classification of goods under Chapter headings 7307 and 7305.90

The judgment by the Appellate Tribunal CEGAT, Madras involved a dispute regarding the classification of goods described as M.S. Bends, reducers, etc. The lower authority classified the goods under Chapter heading 7307, while the appellants contended that they should be assessed under Heading 7305.90. The goods in question were used for laying water pipe lines at various angles, connecting two lengths of pipes. The appellants argued that these items were in the nature of special pipes, not pipe fittings, and should be classified as pipes and tubes based on their end use. However, they did not provide evidence to support this claim. On the other hand, the department argued that the goods functioned as pipe fittings due to their purpose of joining two pipes and were not described as pipes in the ISI standard. The Tribunal analyzed the construction and function of the goods, concluding that they acted as joints between two pipes laid straight and withstood water pressure, resembling pipe fittings more than pipes. The Tribunal referred to the definitions of pipes and pipe fittings from various sources to support their decision. They emphasized that the goods were specifically used for connecting pipes in a manner similar to pipe fittings, not as standalone pipes. Therefore, the Tribunal upheld the lower authority's classification of the goods as pipe fittings under tariff heading 7307, dismissing the appeals.