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
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
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
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
Excise, Meerut , reported in J.T. 2005 Vol (2) SC 499, Power driven pump as well as part thereof which are used for the manufacture ... issued from time to time granting exemption of both i.e. Power driven pump as also part of the power driven pump which were used
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
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
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
being taken into consideration.
The petitioner is a manufacturer of Power Driven Pumps (hereinafter referred to as the "PD Pumps") falling under Chapter ... overruled.
Sri Bharatji Agarwal, the learned senior counsel contended, that a power driven vertical turbine pump is a composite machine consisting of a bowl assembly
