1998 (7) TMI 178

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the assessee. 2. Shri H.K. Jain, Learned SDR submitted that the respondents manufactured PVC braided hoses falling under Heading 39.17 of the Schedule to the Central Excise Tariff Act. They claimed exemption under Sl. No. 26 (ii) of the Notification No. 53/88 claiming their product to be reinforced PVC hoses. However, the Assistant Commissioner disallowed the benefit of exemption Notification holding that the product is Multilayer Plastic Laminated Tubes attracting partial exemption under Sl. No. 26(ii) of the Notification. The Commissioner (Appeals) set aside the order-in-original observing that there is a marked difference between tubes and hoses, as the hoses invariably have a reinforcement, usually textile; that even commercially, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... k, this definition distinguishes a hose proper from a plain tube, which is solid-walled throughout, and which does not contain any reinforcement. He also submitted that since there is no statutory definition given in the Tariff, it is the name under which the product is known or understood in the trade parlance is to be accepted as held by the Supreme Court in the case of Swastik Woollen Pvt. Ltd. v. CCE 1988 (37) E.L.T. 474 (S.C.) = 1988 (18) ECR 373 (SC). He also referred to the Board Circular dated 17-10-1990 in which it was clarified that the product hoses, pipes which are used mainly for agricultural irrigation purposes cannot be treated as multilayer laminated tubes. He submitted that though the technical literature of the responden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o made a reference to ISI Specification 9573-1980, according to which, tubing is flexible pipe made of rubber without any reinforcement and hose is flexible pipe made of rubber containing a reinforcement, usually textile. The Commissioner (Appeals) also observed that process of manufacture of hose may give an appearance as it is multilayer and if one goes by that all hoses will be classifiable as multilayer tubes. Finally, the Commissioner (Appeals) observed that hoses are flexible in nature have invariably reinforcement which tube does not have. The department has placed more emphasis on the fact that the product in question is not hose for agricultural purposes. However, the fact remains that the Board vide Circular dated 17-10-1990 clear .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X