9911796707
TMI Blog2009 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents by whatsoever name it is called in trade parlance, has undisputably capability of conveying or distributing air which is a sort of gas and it was cleared from the factory of Respondents in the form of lay flat tube – benefit of exemption available. - E/5229/2004 - 232/2009-EX(PB), - Dated:- 26-2-2009 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri B.S. Suhag, DR, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondent would be classifiable under sub-heading 3917.00. It has been held that the product "Flexible Ducting and Parts thereof" are nothing but Lay Hat Tubes. Relevant portion of the order of Commissioner (Appeals) is reproduced below:- "6. I have considered the matter. The basic and prominent issue involved in the case before is whether the product in dispute merited to be exempt from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further observed that the Revenue appellant in its appeal has admitted that both the Duct and the tubes fall under tariff entry 39.17 which means that according to view of the department, the duct is covered by the description given against tariff entry 39.17 as "tubes, pipes and hoses". If so, the product in dispute, i.e. lay flat flexible ducting of plastic which is flexible in nature and sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be proper to differentiate between the tube and duct in the instant case especially when the Central Excise Tariff Act, 1985 does not define the term tube, pipe or hose with reference to its end use." 3. We find that the Commissioner (Appeals) after examining the description in the tariff heading and exemption notification has held that respondents are eligible for the exemption bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
