9911796707
TMI Blog2000 (2) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... owri Shankar, Member (T)]. The question for consideration in this appeal is whether the goods manufactured by the appellant described as pipe fittings of plastic are classifiable under Heading 3925.19 of the Central Excise Tariff as builders ware. In the order impugned in the appeal the Collector has found the goods are fittings for gutters and hence classifiable under Heading 3925.19 and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pipes will be fittings for gutters. He also sites the provision of the Indian Standard Specifications No. IS 1626 VII of 1984 to say that pipe is connected to a refilling gutter, with devices connecting of pipe and refilling gutter to be considered as fittings of gutters. 4. The Collector's order does not cite any reasons whatsoever for his conclusion that the pipes manufactured by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used to connect a pipe to roofing gutter and hence to be considered as fittings for gutter and not fittings for a pipe is not acceptable. If that is so, the material connecting A to B can well be a fitting for A as well as B. In any event, the contention of the appellant that it does not manufacture such fittings has to be taken note of. The distinction made by the Tribunal in the decision cited, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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