ORDER
Jyoti Balasundaran, Member
1. The short point for consideration in this appeal is whether coating of steel pipes with cement is a process of manufacture as envisaged by Section 2(f) of the Central Excises and Salt Act, 1944.
2. The appellants are manufacturers of cement coated steel pipes out of duty-paid steel sheets. Such steel pipes were classified under Tariff Item 68 instead of Tariff Item 26-AA and duty of Rs. 4,74,294/-and a penalty of Rs. 10,000/- levied by the adjudicating order of the Collector of Customs and Central Excise, Ahmedabad dated 9.3.84. Hence this appeal.
3. We find that the issue involved is squarely covered by the order of the Tribunal and Order No. 356/89-D dated 18.9.89 wherein it has been held that cement coated steel pipes are nothing but steel pipes coated with cement and as such not a different products classifiable under Tariff Item 68.
4. We respectfully follow the decision cited above and allow the appeal as already announced in open court.