9911796707
TMI Blog1998 (6) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The issue involved in the appeal is whether SWR Pipe Fittings manufactured by the appellants are classifiable under Heading 39.17 as claimed by the appellants or under Heading 39.25 of the Schedule to the Central Excise Tariff Act as decided by the Collector of Central Excise in the impugned order. 2. Shri Rangwani, learned Advocate submitted that they are not manufacturing gutter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dictionary which cannot override the technical books dealing with the Civil Engineering. He also referred to the Indian Standard Specification 1626-1980 in which it was mentioned that the standard has been revised and split into three parts for ease in the use; that Part I of the standard covers building pipes and pipe fittings; Part II covers gutters and gutter fittings. He mentioned that it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pipe fittings and gutter and gutter fittings and therefore, merely because pipes are used for drainage does not mean that they by themselves become gutter. Once gutters have a definite connotation and use in the trade unless the products manufactured by appellant conform to the description and are known and sold as gutter, they cannot be considered as gutter. The Commissioner (Appeals) also obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the gutter and as per Note 11 to Chapter 39 of the Central Excise Tariff these will be classifiable under Heading 39.25. 4. We have considered the submissions of both the sides. Heading 39.17 of the Central Excise Tariff reads as under :- Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. 5. Heading 39.25 deals with the builders ware o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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