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
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
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
hand filling or by a power pump. They are not specially designed for exclusive use with power pumps and hence cannot be classified under Section ... specially designed for exclusive use of power pumps they cannot be described as power-driven agricultural machinery and therefore, the spare parts in question could
monobloc pumps. For this purpose it also manufactures stators and rotors which are captivity consumed by it in such manufacture. The monobloc pumps are classifiable ... amendment.
"Item No.
Tariff Description
Rate of duty
30A
Power driven pumps (including motor pumps, turbo pumps and mono'bloc pump sets
case which read as follows :-
"Provided that :-
(i) Where the aforesaid pumps on which the duty of excise is leviable are fitted with duty ... First Schedule to the aforesaid Act such power driven pumps shall also be exempted from so much of the duty of excise leviable thereon
many cases, are run
along with other power driven plants like flour, oil
and dal mills or pumping sets etc. without obtaining
requisite permits ... make it clear that the
attachment of hullers with other power-driven units
mentioned above would amount to establishment of rice-
mill and to tighten
