contention of the assessee was accepted on
the ground that both power driven pumps as well as parts ... power driven pump had for long remained exempt.
However, when earlier notifications were rescinded in order
to consolidate and reduce the number of notifications
Warehouseman, or (2) Transport agency
200
3
(1) Atta chakky (power driven), or (2) Oil Ghani (power driven), or (3) Huller (power driven ... Shelter, or (5) Expeller, or (6) Ginnery, or (7) Decorticator (power driven), or (8) ‘Bel’ centrifugal (power driven), or (9) Grinder (power driven
Warehouseman, or (2) Transport agency
200
3
(1) Atta chakky (power driven), or (2) Oil Ghani (power driven), or (3) Huller (power driven ... Shelter, or (5) Expeller, or (6) Ginnery, or (7) Decorticator (power driven), or (8) ‘Bel’ centrifugal (power driven), or (9) Grinder (power driven
often described as plants,
factories or mills and characteristically use power driven machines and
materials handling equipment. However units that transform materials
or substances into ... often described as plants,
factories or mills and characteristically use power driven
machines and materials handling equipment. However units that
transform materials or substances into
duty on the parts which were captively utilised for manufacture of power driven pumps. The appellant had classified the parts under sub-heading ... that similar issue of classification of pumps - parts and accessories of power driven pumps (such as shaft, worm wheel, nut washer, gasket, valves, bearing
dated 26.06.1996 on the issue of classification and excisability of Power Driven Pump Sets.
5. We have considered the contentions of both sides and perused
filed its statement of claim for payment of hire
charges for power-driven survey boat.
23. Sub-section (3) of Section ... already noticed above, the dispute with
regard to charges for the power-driven survey boat arose
on 3-2-1975 and after the claim
consistent policy of the Government of exempting parts of power driven pumps utilized by the factory within the factory promises, 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
clearly stipulates that the said exemption is not applicable to the power driven pumps which do not conform to BIS. The appellant manufacture pumps ... notification is available to all goods of Chapter 84 except power driven pumps not conforming to BIS standards. We note that for the purpose
manual and that it should be replaced by a
power driven machine.
Learned counsel for the petitioner shows me section 234 of the said
