contention of
the assessee was accepted on the ground that both power driven pumps as
well as parts of power driven pump had for long ... March, 1994 then by mistake and erroneously parts of power
driven pump were not included, whereas manufacture of power driven
pumps was included. In this
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
excisable goods falling under the Tariff Entry
84137094 as 'Centrifugal Power Driven Pump V.T. /
Page 2 of 7
Appeal No.: E/75242/2018 ... Horizontal self priming pumps u 12%
8413 70 94 ---- Vertical turbine driven pumps u 12%
8413 70 95 ---- Boiler feed pumps
well as part thereof which were used for manufacture of power driven pumps exempted from levy of excise duty since 1978. However, while issuing ... incorporating earlier notification dt. 01-03-1994, part of power driven pumps which all along have been exempted, were omitted. The Government on representations, amended
These rotors and stotors were used in the manufacture of monoblock power-driven pumps. The assessees had claimed exemption in respect of these rotors ... ground that their rotors and stators were parts of power-driven pumps which were primarily designed for handling water. The Asstt. Collector of Central Excise
this case the Tribunal was examining whether the benefit given to power driven pump vide entry at Serial No. 1 of Notification ... parts' or 'component parts' of such power driven pumps. In Para 6 of the judgment, the Tribunal observed as under
Appeal, the issue involved is whether various parts of the Power Driven Pumps are classifiable under Heading 84.13 as claimed by the assessee or under ... Dipankar, learned Advocate, submitted that the Assessee company has been manufacturing Power Driven Pumps and parts thereof since 1973 and there has been no dispute
available to Lovejoy couplings. The notification exempts from duty parts of power driven pumps falling one of the Chapters ... will not be available because these couplings are not parts of power driven pumps but are parts of pumps. Both the Assistant Commissioner
order is being passed.
2. The appellants herein are manufacturers of power driven pumps. For that purpose they also manufacture the parts of power driven ... Notification No. 175/86 so far as the clearances of power driven pumps are concerned. The department, however, wants to levy duty on the value
included in arriving at the assessable value of power driven pumps when the power driven pumps were supplied with the bought-out starters and push ... buttons. The respondents were engaged in the manufacture of power driven pumps and parts thereof. They purchased electric motors, motor starters and push buttons from
