ORDER
V.K. Agrawal, Member (T)
1. The issue involved in this Appeal filed by the Revenue is whether SWR Pipes and fittings manufactured by the respondents are classifiable under Heading 39.17 as decided by the Collector (Appeals) or under Heading 39.25 of the Schedule to the Central Excise Tariff Act as urged by the Department.
2. Shri H.K. Jain, Id. SDR reiterated the grounds of appeal contained in the appeal memorandum according to which Gutters and Fittings thereof are nothing but builders ware of plastics and are to be classified under sub-heading 3925.99.
3. Shri B.N. Rangwani, Id. Consultant submitted that the issue regarding the classification of Gutter Fittings has been decided by the Appellate Tribunal in the respondent’s own case vide Final Order No. 494/98-C, dated 29-6-1998. He also mentioned that the Tribunal while deciding the appeal has also referred to the impugned order-in-appeal.
4. We find that the issue involved in the present appeal is settled by the Tribunal’s Final Order dated 29-6-1998 in which the Tribunal has held as under:
“5. Heading 39.25 deals with the “builders’ ware of plastics not elsewhere specified or included”. It has not been disputed by the Revenue that the appellants are not manufacturing gutters. They are only manufacturing the fittings which are used for connecting the pipes. The pipes by themselves cannot be considered as gutters. The contention of the department that the more reliance has to be placed on common parlance then the things as understood in the Civil Engineering is not convincing. The fittings as observed earlier are used for connecting the pipes so that the other pipes reached up to the point where gutter is located and Heading 39.17 specifically covers pipes for conveying the liquid. The Id. Advocate has also referred to the IS Specification which clearly distinguish between pipes and fittings and gutters and fittings thereof. In view of these facts and circumstances, the fittings manufactured by the appellants are rightly classifiable under Heading 39.17 of the Central Excise Tariff and accordingly, the appeal is allowed.”
5. Following the ratio of this decision, we reject the appeal filed by the Revenue.