1999 (7) TMI 138 - AT - Central Excise

Summary

Issues:
Classification of SWR PVC pipes and fittings under Chapter Heading 39.17 or sub-heading 39.25.

Analysis:
The appeal concerns the classification of soil waste and rainwater (SWR) PVC pipes and fittings under the Central Excise Tariff. The respondents, M/s. Supreme Industries, sought classification under Chapter Heading 39.17 as tubes, pipes, hoses, and fittings of plastics. The Assistant Collector classified them under sub-heading 39.25 as buildersware of plastic. However, the Collector of Central Excise (Appeals) determined the correct classification to be under sub-heading 3917.00.

Shri S. Das, representing the Revenue, argued that the pipes and fittings were for drainage purposes, akin to gutter and fittings of gutters. He contended that the reliance on ISI specifications was inaccurate as they referred to asbestos products, not plastic. He also distinguished the case from a previous Tribunal decision involving the same respondent.

On the other hand, Shri B.N. Rangwani, representing the respondents, asserted that gutters were distinct from pipes and fittings, emphasizing that the goods fell under Heading No. 39.17. He argued against classifying them under a later residuary heading if they met the description of an earlier specific heading.

The Tribunal carefully examined the matter and noted the various applications of SWR PVC pipes and fittings in different sectors. It deliberated on the definitions of "gutter" from reputable dictionaries. The Tribunal highlighted the specific descriptions under different sub-headings, emphasizing that when pipes are explicitly mentioned under Heading 39.17, they should prevail over the general entry of Heading 39.25.

The Tribunal referenced its prior decision in the respondents' case, where it classified SWR PVC pipes and fittings under Heading No. 39.17. Citing consistency with its earlier rulings, the Tribunal rejected the Revenue's appeal, affirming the Collector of Central Excise (Appeals) decision. Consequently, the appeal was dismissed based on the precedent and factual circumstances of the case.