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TMI Blog1999 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by the Revenue, the matter relates to the classification of the soil waste and rain water (SWR) PVC pipes and fittings. The respondents, M/s. Supreme Industries have sought classification under Chapter Heading 39.17 as tubes, pipes and hoses and fittings thereof of plastics. The Assistant Collector Central Excise who had adjudicated the matter observed that the SWR PVC pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the matter was distinguishable from the Tribunal s decision in the respondents own case in the matter of C.C.E., Aurangabad v. Supreme Industries Ltd. [1999 (105) E.L.T. 441 (Tribunal) = 1999 (30) RLT 858]. 3. Shri B.N. Rangwani, Advocate appearing for the respondents submitted that the matter was covered entirely by the Tribunal s decision in the respondents own case and that gutters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord Advanced Learners Dictionary of Current English by A.S. Hornley, gutter is a channel or trough fixed under the edge of roof to carry away the rain water. Longman s Dictionary of Contemporary English describes the gutter as an open pipe fixed at lower edge of roof to collect and carry away rain water. 6. We find that under sub-heading 3917.00 pipes of plastics are specifically described. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tings manufactured by the respondents themselves were classifiable under Heading No. 39.17 and not under Heading 39.25. The Tribunal had relied upon their earlier decision in the respondents own case Final Order No. 494/98-C, dated 29-6-1998 [1999 (106) E.L.T. 207 (Tribunal)] 8. Keeping in view the facts and circumstances of the case and respectfully following the Tribunal s earlier decision, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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