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
That notification partially remits the excise duty payable on power-driven pumps. The material part of that notification reads as follows :-
"In exercise ... 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
compressors on the motor tankers are operated with the aid of the power of the tankers themselves and these compressors are used for the purpose ... functioning. In such cases, the petitioners use their own power-driven pumps for the purpose of transferring liquid alkyd benzene or liquid sulphuric acid from
withdrawn. In that case the assessee had manufactured an excisable commodity - power driven pumps - during the exemption period from 1st March 1969 to 16th March
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 ... granting exemption for the first time in
respect of parts of power driven pumps to be used in the factory for
manufacture of pumps
withdrawn. In that case the assessee had manufactured an excisable commodity power driven pumps during the exemption period from 1st March, 1969 to 16th March
compressors on the motor tankers are operated with the aid of the power of the tankers themselves and these compressors are used for the purpose ... functioning. In such cases, the petitioners use their own power-driven pumps for the purpose of transferring liquid alkyd benzene or liquid sulphuric acid from
item of electrical appliances, but would be any other kind of power driven domestic grinder. It is only when the electric motor is fitted into
item, of electric appliances, but would be any other kind of power driven domestic grinder. It is only when the electric motor is fitted into
