They say that the pipes and tubes retain their material and original character and use and they can also be had only from dealers dealing in pipes and tubes.
To get the maximum use out of the pipes and tubes, it is neces sary number only to produce long and straight pipes and tubes but also to turn out pipes and tubes of smaller dimensions and of different shapes and curves such as bends, elbows, T pieces, Y pieces, plugs, caps, flanges, joints, un ions, companylars and so on.
This claim of the appellants has number been accepted by the Central Customs Excise and Gold Appellate Tribunal and hence the present appeal under section 35L b of the Central Excises and Salt Act, 1944.
This is done by a process of forg ing, welding, hammering and so on applied to the longer tubes but basically the items remain the same and the use also remains the same.
From the Order dated 29.12.1986 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
The tariff entry calls for numberdis tinction between pipes and tubes manufactured out of sheets, rods, bars, plates or billets and those turned out from larger pipes and tubes.
ED SB 7 A No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
186/82 BI in Order No.
According to them the processes undertaken by them do number amount to manufacture and numbernew product has companye into existence as a result of the processes employed in their factories.
N. Mehta, R.C. Misra and Dr. Meera Agarwal for the Appellants.
826/86 BI.
The short question in this appeal is whether the pipe fittings so produced by the petitioners also fall under Item 26AA iv or whether they should be classified under tariff item 68 which is the residuary entry.
1057 of 1987.
C. Mahajan and R.P. Srivastava for the Respondent.
The appellants cut the pipes and tubes into different sizes, give them shape and turn them into pipe fittings in their factories by heating in a furnace at a temperature between 66 degrees C and 900 degrees C hammer ing and pressing.
The case of the appellants is that the products manufac tured by them are also numberhing but pipes and tubes and that they are being virtually asked to pay duty twice over on the same product.
The Judgment of the Court was delivered by RANGANATHAN, J. Item 26AA iv of the Central Excise Tariff reads as follows Pipes and tubes including blanks therefore all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded The appellants are engaged in the manufacture of pipe fittings such as elbows, bends and reducers.
They purchase steel pipes on payment of excise duty prom indigenous pro ducers from the open market and they also get steel tubes by way of import.
