9911796707
TMI Blog1996 (9) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. In this appeal filed by the Revenue the matter relates to the classification of the products of copper which the respondent M/s. Star Metal Tubes Corpn. have classified as pipes and tubes of copper falling under sub-item No. (9) of Item No. 26A of the old Central Excise Tariff and the Department had classified the said products as shells and blanks for pipes and tubes; hollow produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item No. 26A. In the appeal the Revenue had taken a view that the goods in question did not justify the criteria as given in the tariff entry. 2. The matter was heard on 25-9-1996 and 26-9-1996. Shri M. Jayaraman, JDR appearing for the Revenue submitted that the order passed by the Collector of Central Excise (Appeals) is not correct as he had not discussed that the products of the assessee were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shells and blanks for pipes and tubes are classifiable under sub-item No. (10). In the tariff both these products attract the same rate of ad valorem value. The shells and blanks have been defined as hollow products produced by extrusion process, having cross-section and wall-thickness and a continue periphering produced by drawing. The Assistant Collector of Central Excise after examining the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchased by them from the assessee so as to convert them into pipes and tubes. We do not find any evidence to this effect on record. 5. It is also seen that under Ministry s Clarification No. 212/7/86-CX. 6, dated 30-5-1986 it had been clarified that not withstanding the fact that shells and blanks were falling under a sub-item (10) such shells and blanks were actually semi-finished goods and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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