Judgment:
1. These appeals involve a common issue and are therefore taken up together for disposal. The issue in these appeals relates to the classification of goods which have described as M.S. Bends, reducers etc.
2. The ld. lower authority has upheld the classification of the same under Chapter heading 7307 while the appellants claim the assessment of the same under Heading 7305.90. The two competing items as set out in the tariff are reproduced below:"7307.00 Tube or pipe fittings (for example, couplings, elbows, sleeves), of73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections,the external diameter of which exceeds 406.4 mm, of iron or steel7305.10 -Of iron 3. The ld. Advocate for the appellants has pleaded that the appellants lay water pipe lines for supply of water under contract with various governmental agencies. For laying the pipe lines the goods in question are used. He pleaded that it is not always possible to lay the pipe lines in straight line and at some places the pipes have to be laid at some angles. The pipe bends-reducers etc. Link the two lengths of pipes which are at an angle to each other. He pleaded these items in question are formed by welding short lengths of pipe pieces cut to desired configuration to form the shape of a bend and the two ends of this fit into the ends of pipes laid in straight lines. He has pleaded that the configuration of the bend is to ensure that it withstands the pressure exerted by the water while flowing from one length of pipes laid in a straight line to the other length of pipes laid in a straight line. He has pleaded that these short bends formed as above are in the nature of pipes only and cannot be considered as pipe fittings. In any case he pleaded the items could not be considered as pipe fittings in the conventional sense. He has pleaded that these are in the nature of special pipes and referred us to the ISI Specifications 7322-1985 for the goods in question. He has pleaded that the goods were used as continuation of the same pipes which were connected to each other. He has pleaded that the goods provide for the passage for water as in the case of straightline pipes and therefore by reason of end use these should be considered for classification purposes at par with pipes and tubes and cited the decision of the Hon'ble Supreme Court reported in 1983 (13) E.L.T. 1566 (S.C.) at page 1579. He also pleaded that the same were also commercially known as pipe. He however did not produce any evidence in support of his this plea.
4. The ld. JDR for the department pleaded that admittedly the appellants goods are not a pipe but only a bend for joining two pipes.
By reason of joining function it has to be considered as a pipe fitting. It is not described as pipe in the ISI standard but only as a 'Special'. He therefore prayed for upholding the order of the Ld. lower authority.
5. We have considered the pleas made by both the sides. We observe that the item in question is formed out of portions cut at desired angles from the pipes by welding different pieces with ends cut at desired angles. The pieces that emerge are for joining two lengths of pipes which have been laid straight. The bend formed as above by reason of the welding of different pieces is able to withstand high pressure of water which flows from one end of straight line pipes to the other end of another straight line pipes laid. Functionally the pieces in question function as joints between two pipes. For the purpose of classification these cannot be considered as pipes and tubes. The definition of pipes and tubes as given in HSN on which the Central Excise Tariff is based is as under : Concentric hollow products, of uniform cross-section with only one enclosed void along their whole length, having their inner and outer surfaces of the same form. Steel tubes are mainly of circular, oval, rectangular (including square) cross-sections but in addition may include equilateral triangular and other regular convex polygonal cross-section. Products of cross-section other than circular, with rounded corners along their whole length, and tubes with upset ends, are also to be considered as tubes. They may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings." "This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).
- or by welding, when using butt-welding or socket-welding steel fittings. In the case of butt-welding, the ends of the fittings and of the tubes are square cut or chamfered; This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub-ends, fittings for tubular railings and structural elements, off sets, multi-branch pieces, couplings or sleeves, clean out traps, nipples, unions clamps and collars." 6. The, term pipe and pipe fitting as defined in McGraw-Hill Dictionary of scientific terms Second edition are defined as under: "pipe A tube made of metal, clay, plastic, wood, or concrete and used to conduct a fluid, gas, or finely divided solid. 1. A vertical, cylindrical ore body. Also known as chimney; neck; ore chimney; ore pipe; stock. 2.A tubular cavity of varying depth in clacareous rocks, often filled with sand and gravel. 3. A vertical conduit through the crust of the earth below a volcano, through which magmatic materials have passed. Also known as breccia pipe. 1.
The central cavity in an ingot or casting formed by contraction of the metal during solidification. 2. An extrusion defect caused by the oxidised surface of the billet flowing toward the center of the rod at the back end.
pipe fitting A piece, such as couplings, unions, nipples, tees, and elbows for connecting lengths of pipes." The term pipe and pipe fittings as set out in Webster's New Collegiate Dictionary are as under: "pipe - A long tube or hollow body for conducting a liquid, gas, or finely divided solid or for structural purposes.
pipe fitting - A piece (as a coupling or elbow) used to connect pipes or as accessory to a pipe." 7. From the above it is clear that the appellants goods for the purpose of classification cannot be considered as pipe but only as a pipe fitting. The appellants reliance on ISI does not advance their cause as in the ISI the goods .have been described only as Special and defined as under at 1.1.
"1.1 This standard lays down requirements and methods of tests for steel cylinder reinforced concrete specials for steel cylinder reinforced concrete pipes confirming to IS: 1916-1963* having nominal internal diameter from 200 to 1800 mm.
8. The goods in question it is seen have not been equated with pipes.
The use of the good is specific i.e. providing a joint between pipes laid in straight lines. This use as seen from the above is akin to that of pipefittings. The ld. lower authority in our view has therefore rightly held that the goods are to be considered as pipe fittings falling under tariff heading 7307.