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
contended that even if centrifugal pumps can be powered by other prime-movers, the term, power-driven exclusively meant those pumps that run on electric ... This conclusively proves that the power-driven water pump is not necessarily required to be driven by electric power. It may also be driven
Central Excise Tariff manufactured and captively consumed in the manufacture of power driven pumps.
2. The assessee had filed classification List ... held that the electric motors, which are used in the power driven pumps were different from other Electric Motors and it was reasonable to collect
whether mechanical seals which are admittedly parts or components of power driven pumps would be entitled to exemption under Notification No. 155/86. There ... goods apart from the specific sub-heading. Since only power driven pumps primarily designed for handling water and not "parts" thereof are covered
taken up for final hearing. The appellants are manufacturers of power driven pumps including vertical pumps. These vertical pumps essentially consists of:
(i) Discharge head ... Johnston Pumps India Ltd., cleared vertical turbine power driven pumps-set without payment of Union Excise Duty in terms of Govt. of India
that even if centrifugal pumps can be
powered by other prime-movers, the term, 'power-driven'
exclusively meant those pumps that ... This conclusively proves that the power-driven water
pump is not necessarily required to be driven by electric power.
It may also be driven
that even if centrifugal pumps can be
powered by other prime-movers, the term, 'power-driven'
exclusively meant those pumps that ... This conclusively proves that the power-driven water
pump is not necessarily required to be driven by electric power.
It may also be driven
that even if centrifugal pumps can be
powered by other prime-movers, the term, 'power-driven'
exclusively meant those pumps that ... This conclusively proves that the power-driven water
pump is not necessarily required to be driven by electric power.
It may also be driven
that even if centrifugal pumps can be
powered by other prime-movers, the term, 'power-driven'
exclusively meant those pumps that ... This conclusively proves that the power-driven water pump
is not necessarily required to be driven by electric power. It may
also be driven
Excise duty @ 16% since their product is not a Power driven pump but a part of Centrifugal Pump as no motor or engine was attached ... submit that the intention of the Government was to exempt the power driven pump, primarily designed for handling water viz. Centrifugal Pumps
