9911796707
TMI Blog1997 (7) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... 86 to 28-2-1988. The Assistant Collector of Central Excise, Jaipur under his Order-in-Original dated 21-12-1988 observed that the assessee was not manufacturing Agricultural Implements but was manufacturing a complete Sprinkler Irrigation System consisting of Aluminium/light galvanised sheet pipes, main line couplers, sprinkler couplers, screwed/flanged coupler bends, tees, end couplers plugs, riser quick couplers, riser pipes, battens, gaskets, [clamps] GN Hooks sprinklers, Nuts Bolts, Sprinkler adopters, reducer couplers, [increaser] couplers, riser outlet tees, mainline valve couplers, insert valve openers, ball joint riser couplers, ball valve couplers, spigot adaptors, sleeve couplers, sleeve bends, groove clamp couplers, groove clam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected. The appeal is disposed of accordingly." 3. We have heard Shri Gopal Prasad, Advocate for the appellants and Shri A.K. Agarwal, SDR for the respondent/Revenue. 4.Shri Gopal Prasad, Advocate stated that the Sprinkler Irrigation System manufactured by the appellants was for agriculture and was an implement. He referred to the exemption Notification No. 64/86-C.E., dated 10-2-1986 as in force prior to 1-3-1988 and Notification No. 111/88-C.E., dated 1-3-1988. There was no dispute that w.e.f. 1-3-1988 the goods manufactured by the appellants were covered by the description mechanical appliances used in agriculture or horticulture. It was his submission that even before the issue of Notification No. 111/88-C.E., dated 1-3-1988 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that prior to 1-3-1988 the benefit of exemption under Notification No. 64/86-C.E. was limited only to the agricultural implements and parts thereof. From 1-3-1988 the scope of the exemption was extended to cover mechanical appliances of a kind used in agriculture and horticulture. It was his plea that the expression Agricultural Implements and parts thereof were falling under Chapter 82 of the new Central Excise Tariff. Subsequently, the coverage was extended to such agricultural implements and parts thereof which were also classified under Chapter 84 of the said Tariff. The appellants has named their product as Mahavir Sprinkler Irrigation System. It is seen from the product - literature that it was made of extruded (seamless) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Law that the Sprinklers of the nature produced by the appellants were covered within the expression agricultural implements. As we have noted above, the Sales Tax cases deal with the relevant Tariff Entry in the respective enactments and while there may not be relevance of those decisions it appears to us that the goods as discussed above, were not in the nature of implements. With effect from 1-3-1988 the scope of exemption was extended to mechanical appliances of a kind used in agricultural or horticulture. There is no dispute that from 1988 the Department had agreed that the goods in question were mechanical appliances and were covered by the exemption Notification No. 111/88, dated 1-3-1988. As we are only concerned with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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