1998 (11) TMI 214

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..... T)]. - The issue involved in this Appeal filed by the Revenue is whether SWR Pipes and fittings manufactured by the respondents are classifiable under Heading 39.17 as decided by the Collector (Appeals) or under Heading 39.25 of the Schedule to the Central Excise Tariff Act as urged by the Department. 2. Shri H.K. Jain, ld. SDR reiterated the grounds of appeal contained in the appeal memoran .....

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..... appellants are not manufacturing gutters. They are only manufacturing the fittings which are used for connecting the pipes. The pipes by themselves cannot be considered as gutters. The contention of the department that the more reliance has to be placed on common parlance then the things as understood in the Civil Engineering is not convincing. The fittings as observed earlier are used for connect .....

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