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TMI Blog1999 (4) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... of longer pipe lines into smaller pieces for specific use as elbow, tees, reducers, etc. does not constitute manufacture under the Central Excise law. The goods in question were pipes and tubes for the passage of gases, liquids, etc. before the conversion work was undertaken and they continue to be pipes and tubes even after the conversion work is over and they serve the same purpose as before. The processes involved are only one of cutting to size, giving shape by heating in furnace, hammering and pressing, etc. That they are sold under different names also does not mean that they are new goods. These names are only to indicate that they are suitable for specific uses. The appellants have also submitted that their case is specifically cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that manufacture has taken place. 4. During hearing, learned SDR, Shri D.S. Negi has reiterated the findings in the impugned order. He has further submitted that the new Tariff classifies pipes and tubes and pipe fittings (elbows, couplings, leaves, etc.) under .... sub-heading under Chapter 73. He also submitted that once Tariff classifies under different entries, manufacture is to be presumed, he also referred in this context to the following judgments :- (i) Garware Plastics and Polyesters Ltd. v. Collector of Central Excise - 1993 (67) E.L.T. 670 (T) (ii) Hindustan Petroleum Corporation Ltd. v. Collector of Customs and Central Excise, Bombay - 1984 (16) E.L.T. 339 (T) (iii) Union of India v. Hindu Undivided Family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modity or have a distinctive name does not change excise classification if they continue to be goods of same species. Pipe fittings made out of pipes and tubes continue to be pipe and tubes and not a different article for excise classification provided there is no change in basic physical properties and possible end-use. Further, the Apex Court took note of the fact that CCCN contains a number of entries talking about pipes, tubes, conduits of iron and steel containing a meticulous sub-division of various types of pipes and tubes and has observed that dichotomy between the old Tariff and the new Tariff cannot be imported into the old Tariff. We feel that these observations of the Apex Court regarding the more detailed sub-division of pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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