1996 (12) TMI 201

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..... er per : V.P. Gulati, Vice President]. The issue in the appeal relates to the classification of goods which have been described as `Nipples and which are required to be fitted in an arrangement for feeding water to the poultry birds. 2. The Learned Lower Authority after examining the arrangement in which these are to be fitted has held that these nipples are parts of the drip system for p .....

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..... this tariff heading nipples have been specifically mentioned. He has pleaded therefore the goods in question are assessable under tariff heading 73.07. He has also reiterated the grounds of appeal. He has pleaded that parts of general use in terms of Section XV are excluded from the purview of assessment under this section which includes Chapter 84 also. He has urged that the Learned Lower Ap .....

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..... appellant Shri M.S. Kumaraswamy has pleaded that the scope of the tariff heading 73.07 as set out in the HSN as well as under the Customs tariff covers only such of those items which are in the nature of the tubes or pipe fittings or are as per the examples given in the tariff, namely Couplings, elbows and sleeves etc. 5. He has pleaded that the nipples as set out in the HSN have to be such as .....

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..... ned as pipe fitting. The term nipples defined as under :- `The conical projection in the center of the mamma, containing the outlets of the milk ducts. A short piece of tubing, usually with an internal or external thread at each end, used to couple pipes . After going through this definition, we have asked the Learned SDR, whether the nipples in question, as imported could be taken to be answe .....

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..... use of the item, that these cannot be considered to be a item falling under 73.07. As it is the item comprise of three parts, one thick metallic cylinderical portion on the head side and one thin metallic cylinderical part at the bottom and both are encased in a plastic cover carrying a thread. As it is the portions, that is fixed into the pipe is the plastic portion. We in the circumstances, in .....

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