9911796707
TMI Blog1998 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 7305.00 of the Central Excise Tariff from 1-3-1986 to 29-2-1988. The tariff heading at the relevant time was Fittings for tubes and pipes (other than fittings for rain water pipes) of iron or steel, eg. couplings, elbows, sleeves). In the order-in-original the Assistant Collector had held that with the alignment of Central Excise Tariff headings with HSN headings effective from 1-3-1988, the heading for pipe fittings has been changed to Heading 73.07. He has held that the goods are known and marketed as pipe fittings and not as pipes. The appellants classification List No. 157/85-86 and No. 297/86-87 had been approved from 12-1-1988 and 13-1-1988. The Central Excise Officers visited the factory of the appellants and made a study o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order-in-original on 23-2-1989 which was confirmed in appeal by the Collector (Appeals). The appellants had taken the stand before the Asstt. Collector that the classification lists have to be approved only prospectively with effect from 1-3-1988. The Asstt. Collector had held that the excisable goods that were being manufactured by the appellants, i.e. bends, reducers, and tees were shown in column under other goods" which column is normally meant for listing non- excisable goods if any. Therefore, he held that the particulars furnished by the assessee were incorrect, incomplete and to some extent misleading to the officers. He has noted that it is on record that after the visit of the officers, to the factory of the appellants on 12-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector (Appeals) noted that there is nothing on record to indicate that the appellants followed Rule 233B procedure or not without indicating the grounds of payment of duty under protest. The appellants had also contended that the revised classification list cannot be retrospectively effective without issue of show cause notice. Collector (Appeals) has noted that the point for determination is only whether or not it was correct for the lower authority to confirm the classification list of the goods under sub-heading 7305.00 from 27-1-1988 i.e. the date on which the appellants had filed the revised classification list classifying the goods on their own under sub-heading 7305.00. The Collector (Appeals) has held that the proper officer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntegra as this Bench has already taken the view that MS pipes and bends used specifically for providing a joint between pipes laid in a straight line is akin to use of pipe fittings and MS pipe bends reducers and the same are classifiable under Heading 73.07 of the CET after introduction of HSN and this view has been taken in the case of Indian Hume Pipes Co. Ltd. v. CCE reported in 1997 (93) E.L.T. 369. He further pointed out that in the case of Kupling India v. CCE reported in 1991 (53) E.L.T. 370 the Tribunal has taken a view that pipe fittings viz. sockets were classifiable as pipes and tubes under erstwhile Tariff Heading 26AA(iv) prior to 1-8-1989 and under Item 25(15) from 1-8-1983 to 28-2-1986 and sub-heading 7305.00 effective from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-1986. Therefore, we notice that the contention of the appellants that the items in question are not goods at all in terms of the judgment of the Supreme Court is not correct as the ratio has been clearly applied with regard to the impugned goods correctly by the Tribunal in the case of Kupling India v. CCE and the Tribunal has clearly observed that the issue before the Hon ble Supreme Court was only pertaining to the contesting entries in the old tariff between TI 26AA(iv) and TI 68 and after the change in tariff, the item would be classifiable from 1-3-1986 under Tariff Heading 7305. We further note from the judgment in the case of Indian Hume Pipes (supra) the Tribunal has clearly held that MS pipes, bends etc. would be classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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