Casing of new machinery.—
(1) In all machinery driven by power and installed in any factory after the commencement of this Act,— (a) every ... hire, for use in a factory any machinery driven by power which does not comply with the provisions of sub-section (1) or any rules
dated 17.3.72 as amended by Notification No. 113/72
dated 22.3.72-Power driven and monoblock pumps-Electric
Motors purchased and used in manufacture of pumps ... exercise of the powers conferred by rule 8(1)
of the Central Excise Rules, the Central Government
hereby exempts power driven pumps falling under
tariff
case of the appellant is that it is the manufacturer of power driven
pumps and parts thereof designed for handling water. The power driven pumps ... powers conferred by sub-rule (1) of Rule 8 of
the Central Excise Rules, 1944, the Central Government hereby
exempts power driven pumps falling under
with power pumps and hence cannot be classified under Section No. 74(vi) of the Schedule as parts of power-driven agricultural machinery. They ... specially designed for exclusive use of power pumps they cannot be described as power-driven agricultural machinery and therefore, the spare parts in question could
appellant was the
manufacturer of power-driven pumps and parts thereof. According to the
appellant, the notifications were issued right from 1978 exempting levy ... Notification No. 46/94 dated
1.3.1994. It was submitted that the power-driven pumps were shown as an
exempted item. However, due to inadvertence, parts
power driven pumps and various accessories of such power deiven pumps and the manufacture of power driven pumps is subjected to central excise duty under ... driven pumps in entry 30-A. Entry 30-A deal only with poer driven pumps.
15. Under these circumstances, once what a power driven pump
thereafter
exempting duty of excise on parts used in manufacturing
of power driven pumps. The Court noted that there was a
consistent policy ... consistent policy of the Government
of exempting parts of power driven pumps utilized by the
factory within the factory premises, it could not be said
admitted fact that these are parts of the parts of the power driven pumps, but exemption was denied on the ground that benefit of exemption ... under Notification is applicable to the parts of the power driven pumps but not to the parts of the parts of P.D. pumps
Supreme Court took note of the fact that parts of power-driven pumps, which
were to be utilized for manufacturing power-driven pumps within ... number of Notifications. Thus, the
exemption that was being granted for power-driven pumps as well as parts of
power-driven pumps was withdrawn
single carton by the assessee would amount to manufacture of Power Driven Pumps (hereinafter referred to as the "PD Pumps"). Thus, the basic ... cleared as pump set. The tariff heading already extracted specifically recognized power driven pump as an item. The board's clarification also notes that
