manufacturing
power-driven pumps and monoblock pumps at Dewas. For
manufacturing mono block
85
type P.D. pump sets and power driven pumps, the appellant ... POWER DRIVEN PUMPS PRIMARILY DESIGNED 10%
FOR HANDLING WATER NAMELY ADVALOREM
i) CENTRIFUGAL PUMPS (HORIZONTAL
OR VERTICAL PUMPS)
ii) DEEP WELL TURBINE PUMPS
driven pumps primarily designed for handling water, namely :-
(i) Centrifugal pumps (horizontal or vertical pumps);
(ii) Deep tube-well turbine pumps ;
(iii) Submersible pumps ... vertical pumps);
(b) Deep tube-well turbine pumps;
(c) Submersible pumps;
(d) Axial flow and mixed flow
vertical pumps.
(ii) Other power driven pumps
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
activities. It manufactures power driven pumps and various accessories of such power deiven pumps and the manufacture of power driven pumps is subjected to central ... entry provides:
"Power driven pumps (including motor pumps, turbo-pumps and mono block pump sets) for liquids whether or not fitted with measuring devices
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
power driven pumps primarily designed for handling water, namely :- (a) Centrifugal pumps (horizontal or vertical pumps) (b) Deep tubewell turbine pump (c) Submersible pumps ... pump" portion and it applies to such pumps which are designed to be driven by power. No doubt, there are sets in which
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
whether mechanical seals which are admittedly parts or components of power driven pumps would be entitled to exemption under Notification No. 155/86. There ... vertical
pumps);
(b) Deep tube-well turbine
pumps;
(c) Submersible pumps;
(d) Axial flow and mixed
flow vertical pumps.
(ii) Other power driven pumps
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
