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TMI Blog2004 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. For the reasons stated by us, the goods in question can only be classified as parts of sprinkler irrigation system under Heading 84.24. In the case of Jyoti Plastic [ 1992 (10) TMI 175 - CEGAT, NEW DELHI] by the DR, the plastic tubes/pipes were found to be articles of general use and classified under Heading 39.17. In Supreme Industries [ 1998 (6) TMI 242 - CEGAT, NEW DELHI] , the dispute was whether certain pipe fittings manufactured by the assessee were classifiable under Heading 39.17 or under Heading 39.25. Neither case involved classification of irrigation equipment-specific plastic pipes or tubes. Both the cases cited by the DR are thus distinguishable from the instant case. On the other hand, in the cases cited by c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. The appellate authority classified the goods under SH 8424.91 as claimed by the assessee, and vacated the duty demand and penalty. Hence this appeal of the Revenue. 2. Heard SDR for the appellant and counsel for the respondents. Ld. DR reiterated the ground raised in the appeal memo. He particularly submitted that the plastic pipes/tubes manufactured and cleared by the respondents were goods of general use and hence stood excluded from the purview of Section XVI (which included Chapter 84) by virtue of Note 1(g) to the said Section, XVI of the Schedule to the Central Excise Tariff Act. Ld. SDR relied on para (2) of the Board s Circular No. 380/13/98-CX, dated 16-3-1998 and submitted that, in terms of the said para, the plastic pipes/tube ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63, 75, 90 and 110 mm which were within the standard range (50 to 600 mm) of sizes sold in the market for general purposes and therefore the subject goods should be classified under Heading 39.17. We are unable to accept this ground for two reasons. Firstly, this ground has not been raised in the memorandum of appeal. Secondly, the learned DR s submission does not take into account the pressure-specifications for pipes used in a sprinkler irrigation system. The various sizes of HDPE pipes manufactured by the respondents were, undisputedly, of the pressures 2 kg, 2.5 kg and 3.2 kg which were specific for sprinkler irrigation systems as per IS specifications, whereas the standard pressures sold in market for general purposes were 4 kg., 6 kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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