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TMI Blog2004 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Tariff Act as parts of sprinkler irrigation system claimed by them or under Heading No. 39.17 as goods of general use as confirmed by the Commissioner (Appeals) under the impugned Order. 2. Shri Bipin Garg, learned Advocate, submitted that the appellants manufacture PVC fittings which are classified under Heading 39.17 of the Central Excise Tariff; that in addition they manufacture the impugned goods on job work basis strictly on the basis of drawings, specifications and moulds supplied by M/s. Rungata Irrigation Ltd.; that M/s. Rungata Irrigation Ltd. (Rungata in short) supply them the granules and moulds for manufacturing parts of Sprinklers Irrigation Equipments; that M/s. Rungata have clearly declared in the Agreement Lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cific finding that the number assigned to these goods are only for sprinkler irrigation system as per BIS; that the Adjudicating Authority has also given finding that also from the facts placed on record I find that the HDPE fittings have been manufactured as per specific design suitable for Sprinkler Irrigation System. He also emphasized that neither the Commissioner in his Memorandum of Appeal nor the Commissioner (Appeals) in the impugned Order have cited a single instance in support of their contention that the impugned products possess general character and nature and have been used by particular person at particular place for the purpose other than sprinkler irrigation system. He also mentioned that Shri R.K. Shukla, Accountant, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed pipes with attached couplings, fittings, etc.), it is found that the parts have been modified so as to fit only sprinkler equipment, and have no other use, then such plastic parts will be classifiable under Heading No. 8424.91, if they are of such shape that these can be used only in sprinkler equipments. Alternatively he submitted that the Department has taken the price charged by M/s. Rungata as assessable value which is not in conformity with the judgment of the Supreme Court in Ujagar Prints. v. U.O.I., 1988 (38) E.L.T. 535 (S.C.); that further the price is to be treated as cum-duty price which the statutory deduction under Section 4(4)(d)(ii) of the Central Excise Act is to be made from in terms of the decision of the Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing sprinkler irrigation system. It has been emphasized by the learned Advocate and which has not been controverted by Revenue that M/s. Rungata are duly registered with Bureau of Indian Standard and the impugned goods are marked with the number assigned to sprinkler irrigation system. The Adjudicating Authority in the Adjudication Order has duly noted this fact also. Further, the learned Advocate has also produced a photocopy of the certificate No. CM/L8208771 granted to them by the Bureau of Indian Standard (Letter GZO/L-8208771, dated 27-8-1997). The Revenue, on the other hand, has not brought any material or expert opinion in support of its contention that the impugned goods are of general nature and these have no specific use an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliances Ltd., supra, that LDPE/HDPE pipes specifically manufactured as part of Deep Irrigation System (DIS) are not parts of general use as defined under Note 2 to Section XV. The Tribunal has held as under :- in terms of Note 2(b) of Section XVI parts if suitable for use solely or principally with a particular kind of machine are required to be classified along with the main item. These parts have become part of DIS and manufactured as per ISI specifications for use only as DIS is required to be considered for classification along with the entire system by applying Note 2(b) of Section XVI. This decision has been affirmed by the Supreme Court as reported in 2000 (120) E.L.T. A119. The Tribunal has again taken the same view in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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