9911796707
TMI Blog1988 (4) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... a, No. 1129/ Cal/83 dated 21-11-1983 was erroneous. The goods they manufactured, cast iron pipe fittings, with socket or with flange, were nothing but iron castings falling under Central Excise tariff item No. 25. They make the fittings in their foundry. The smoothing or levelling or polishing of the flange does not change the characteristics of the iron casting, and it remains a pipe fitting; and making of holes will not change it from cast iron pipe fitting into a part of a machine. The Collector (Appeals) failed to appreciate that the Central Board of Excise and Customs by letter No. B-35/21/75-TRU, dated 23-9-1975 held that if the crude article, forged product or casting is machined or polished so as to convert it into an identifiable m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m duty paid pig iron, which also falls under the same tariff heading. Further duty should not be charged on them. As they are covered by item 25, there could be ho question of levy of duty on them under item 68. 5. The socket headed pipe fittings and flange pipe fittings are used in joining pipes and both products are CI products and not any machine parts. 6. The learned SDR, however, agreed with the order of the Collector that the goods are assessable under item 68. 7. But I am afraid every one is mistaken. The goods are indeed assessable under item 68 but not for any of the reasons advanced in these proceedings. 8. I will reproduce item 25 before I begin the discussion. It read : IRON IN ANY CRUDE FORM INCLUDING PIG IRON, SCRAP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further casting into shapes or forged and given forms in which they find specific application and use. In other words, they are in crude, unwrought, unworked, unuseable forms. 9. When iron is cast to make a pipe fitting, the resulting product has become a utility product and finds ready use and application as a pipe fitting in joining pipes. It may require some further polishing, grinding and working; and even though there may be a case for saying that it is nothing but a casting, it is at a stage far advanced from the crude form. In fact, the pipe fitting casting was cast from crude iron like pig iron, molten iron, scrap iron, all of which are iron in crude form. The pipe fitting casting left its crude form when it took the shape of a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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