ROOTS MULTICLEAN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) There is a demand of duty of Rs. 12,500/ - on the appellants, in respect of which they have prayed for waiver of pre -deposit and stay of recovery. The demand is on "Drain Hose with Cap", which is classified by the assessee under sub -heading No. 8479.90 and by the Department under sub -heading No. 3917.00. The demand is based on the latter classification. It is submitted by ld. Counsel that the above goods was manufactured for the specified purpose of being used as a part of machinery which was admittedly classifiable under Heading No. 84.79 and that it was not usable otherwise. It is the Revenue's case, sought to be made out by ld. DR, that the item was manufactured wholly out of plastic material and hence was appropriately classifiable as 'Tubes, Pipes and Hoses' under sub -heading No. 3917.00. Ld. DR has relied on Vikoflex Engineers Pvt. Ltd. v. Commissioner of Central Excise and Customs, Vadodara [2001 (133) E.L.T. 598 (Tri. - Mumbai)] wherein "Teflon Hose with S.S. Braid" was held classifiable under Heading No. 39.17. He has also relied on the decision in J.R. Engineering Indus. (P) Ltd. v. Commissioner of Central Excise and Customs [2000 (121) E.L.T. 690 (Tribunal)] wherein "Teflon hose assembly" was held classifiable under the same heading.

(2.) After considering the tariff entries and the submissions of both sides, we find that the appellants have a prima facie case. The case law cited by ld. DR are apparently distinguishable inasmuch as, in those cases, the items considered were not made wholly out of plastic materials and classification was not claimed under Heading 84.79. We grant waiver of pre -deposit and stay of recovery as prayed for.