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
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
situation, albeit in relation to the
product known as ’Part of Power Driven Pumps’. The power
driven pumps also were similarly exempted which exemption ... notifications was rescinded, the Notification in
respect of the part of power driven pumps was also included
as rescinded. Thereafter, the same item was again
dated 1.3.1994, giving exemption from imposing excise duty on parts of power driven pumps used in the factory premises for manufacture of power driven pumps ... granting exemption for the first time in respect of parts of power driven pumps to be used in the factory and therefore, the subsequent notification
goods are cleared to their own sister unit for manufacture of power driven pumps and the final products cleared by their sister unit are fully ... their own sister unit for manufacture of the final product "Power Driven Pumps" which is exempted from payment of excise duty. The period
period June, 2000 to February 2002 in the manufacture of Power Driven Pumps. Appellants are manufacturers of power driven pumps and exempted from excise duty ... laminations and bearings and winding wires used in the manufacture of power driven pumps and submersible pumps. The adjudicating authority classified the goods under
brief, are that the Respondents were engaged in the manufacture of Power Driven Water Pumps. A Show Cause Notice dt.08.02.2006 was issued
activities. The first activity involves "Tampoo Printing" with a power driven machine on the tyres and the letters "MRF" are imprinted
types sold and used in hand for operated printing machines are power driven printing machines to be brought under item 81 of the first schedule ... whether the same is meant for hand driven machinery or power driven machinery. It cannot be disputed herein that in the event of the same
granting government
subsidy to the agricultural consumers for energisation of power driven pump sets and it
was identified for the 330 numbers pending quotations
