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TMI Blog1996 (3) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... hemicals, platforms in industrial/chemical plants; that the said goods are neither purchased by dealers nor they are used as builders ware. The appellants submitted a classification list effective from 2-4-86 and another classification list effective from 1-4-87 in this classification list the appellants classified pipes and fittings (such as Elbows, Tees, Reducers, Stubend, flanges), Ducting fittings (such as Elbows, Tees, Stubends, Damper, Canopy and Hood) and Chimney and Tower under Chapter Heading 39.17 and claimed exemption under Serial number 24(ii) of Notification 132/86, dated 1-3-1986. The appellants claimed classification of Tanks, Vessels, Scrubbers and Gratings under Chapter Heading 39.26 and claimed exemption against Serial Number 38(i) of Notification No. 132/86, dated 1-3-1986. 4. The Assistant Collector approved the classification list about Tubes, Pipes, Hose and Fittings under Chapter Heading 39.17. He also classified ducting, chimney, tower, canopy and hood under Chapter Heading 39.17. He classified the tanks, scrubbers and gratings under Chapter sub-heading 3926.90. Against this order of the Assistant Collector the appellants went in appeal to Collector (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s factory, the tanks which are described as scrubbers are not capable of functioning as scrubbers as they do not possess the essential characteristics of a scrubber. The learned Counsel for the appellants submitted that articles described as tanks, vessels and scrubbers are all tanks and were classifiable under sub-heading 3926.90; that gratings are articles of plastics; they are used as platforms in chemical plants and that they are classifiable under Chapter sub-heading 3926.90. 9. The learned Counsel submitted that the appellants submitted a fresh classification list classifying pipes and fittings (such as elbows, tees, reducers, stubends/flanges), ducting fittings (such as elbows, tees, stubends/dampers, canopy and hoods) and chimney and tower under Chapter Heading 39.17 and claimed benefit of exemption of Notification 132/86, dated 1-3-86 in Serial No. 24 (ii); that the appellants classified tanks, vessels, scrubbers and gratings under Chapter sub-heading 3926.90 and claimed the benefit of exemption of Notification No. 132/86, dated 1-3-86. The Collector of Central Excise (Appeals) had held that the products pipes and fittings, ducting and fittings and chimney and tower fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 39.01 to 39.14. 11. In so far as gratings are concerned the learned Counsel submitted that gratings cannot be classified under Chapter Heading 29.25 as they are not builders ware; that gratings are used in platforms in chemical plants and therefore they cannot fall under Chapter Heading 39.25. 12. In view of the submissions made above the learned Counsel submitted that the benefit under Notification No. 132/86, dated 1-3-86 was available to the appellants. 13. Shri J.M. Sharma, learned JDR submitted that order of the Collector (Appeals) is well reasoned and covers specifically the products manufactured by them and should be classified as held by him. 14. The learned Counsel in support of his contention cited and relied upon the decision as under :- 1. Jyoti Plastic v. Collector of Customs - 1993 (64) E.L.T. 291 (Tribunal). In support of his contention that the goods in their case were plastic articles and that Chapter 39 deals with plastic articles thereof since this heading was specific one and therefore scrubbers should fall under this heading and not under Chapter Heading 84. The learned Counsel submitted that the Apex Court in the case of Fenner (India) Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .90 and therefore gratings which are used for chemical plants also should be classified under chapter sub-heading 3926.90. 16. The learned Counsel submitted that in the case of Collector of Central Excise v. Coromandal Prodorite Private Limited reported in 1995 (78) E.L.T. 733 this Tribunal had held that composite articles of plastic and fibre glass where plastic predominates by weight are classifiable under Chapter 39 of the Central Excise Tariff Act, 1985. Elaborating his contention in this regard he submitted that scrubbers are articles of plastic and therefore following the ratio of this judgment scrubbers must be classified where tanks and scrubbers are classified. 17. Heard the submissions of both sides. In short compass the issue for determination before us can be divided into two parts i.e. (1) what is the classification of tanks, vessels, scrubhers and gratings and 2nd issue is admissibility of the Notification 132/86. 18. In so far as the classification of tanks and vessels is concerned we find that the facts of this case and the case of Heliplastics Limited decided by this Tribunal are similar. The tanks and vessels in the present case are used by chemical plants. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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