held that while electric motors were
mentioned under Tariff Item 30, power driven pumps were
specified under Tariff Item 30-A, and therefore, the
electric ... inputs in the
PG NO 878
PG NO 879
manufacture of power driven pumps could not be excluded. The
further contention that the appellant
trading in pumps. It entered into agreements
with different units who were duly licensed under the Act
for manufacturing pumps and power-driven pumps ... cause notice by
the Central Excise Department that they got the power-driven
pumps manufactured with brand name "Atul Shakti" from
different manufacturing
trading in pumps. It entered into agreements with
different units who were duly licensed under the Act for
manufacturing pumps and power driven pumps ... cause notice by the
Central Excise Department that they got the power driven
pumps manufactured with brand name 'Atul Shakti' from the
different
limited company having a branch at Dewas, had been manufacturing power driven pumps. By notification, dated 29-4-1969 in exercise of the powers conferred ... exempted during the period commencing on 1-3-1969, the power driven pumps falling under item No. 30A of the First Schedule to the Central
should not be recovered from them on the clearances of Power Driven Pumps during the year ... power operated pump. He stated that pumps manufactured by the appellants being worked by 24 Volt ' battery had to be deemed as power operated
Kirloskar Brothers Ltd. carried on business, inter alia, in manufacture of power driven pumps. By a Notification dated the 23rd April, 1969 the Central Government ... exercise of its powers conferred under Rule 8(1) of the Central Excise Rules, 1944 exempted power driven pumps which fell under item
Control) Appellate Tribunal, New Delhi (CEGAT).
"Whether the parts of Power Driven Pumps falling under Heading No. 84.13 were entitled to the benefit ... vertical pumps);
(b)
Deep
tube-well turbine pumps;
(c)
Submersible
pumps;
(d)
Axial
flow and mixed flow vertical pumps-
(ii)
Other
power driven
pumps
carried on business of manufacturing power-driven pumps and mono block pumps. For manufacturing mono block type power driven pump sets and power driven pumps
year 2007-08. We find that assessee is a manufacturer
of power driven pumps. These pumps are sold to customers in
India as well ... find that
assessee is engaged in manufacturing and sale of centrifugal power
driven pumps, assessee assures its customer warranty for period of
18 months after
should not be recovered from them on the clearances of Power Driven Pumps during the year 1982-83 and 1983-84 (upto ... power operated pump. He stated that pumps manufactured by the appellants being worked by 24 Volt battery had to be deemed as power operated
