2018 (2) TMI 904

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al, DR for the respondent ORDER Per B.Ravichandran 1. These 7 appeals are against common impugned order dated 30/09/2016 of Commissioner Central Excise, Indore. 2. Brief facts of the case are that the appellants are engaged in the manufacture of PVC/ HDPE Pipes, HDPE Sprinkler and cleared the same claiming the exemption under Notification No.3/2005 dated 24/02/2005 (S. No.70). The said exem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eristic to suit the agricultural/ horticultural irrigation purpose. These are made with plastic ingredients which are not fit for transport of potable water. Further, required flexibility is present in the pipes to enable rerolling and reuse for repeated agricultural seasonal operations. In fact these pipes carry indelible embossing on the whole length specifically indicating "irrigation lateral p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as been subject matter of earlier decision by the Tribunal in the various cases. He referred to the decisions in Flow Tech Power - 2001 (130) ELT 541, (Tri- Chennai), ELGI Ultra Appliances Ltd. - 2001 (134) ELT 245 (Tri-Chennai) and many others. In fact, one of the decisions of the Tribunal ELGI Ultra Appliances Ltd (Supra) reached the Apex Court where it was affirmed. 4. The Ld. AR reiterated th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Original Authority. 7. It is also clear that the goods in dispute are cleared along with required components, though separately by the appellant. The Original Authority denied the exemption stating that if the goods in dispute were cleared along with all the required attachments and components then the end use can be inferred. He held that in the present case the goods were cleared separat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Original Authority in that case also relied on the Interpretation Rules for Tariff and Board Circular in this regard. 8. After perusal of the sample and also facts of the present case as recorded by the Original Authority and presented by the appellant we note that the classification of the product under Chapter 39 is not sustainable. The appellant could establish that these pipes which were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X