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
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
that there must be an external source of power to drive the pump; that the power driven ... pump is a pump which gets the drive from external source of power like electric motor or I.C. Engine; that since the power driven
Central Excise Tariff read as under:
Power driven pumps (including motor pumps, dropped pumps and mono-block pump sets) for liquids, whether or not fitted ... pumping out action of the pump or the pumping up action, so far as the liquid to be pumped up or pumped out is concerned
alia, of power driven pumps. Part of the produce is mono block pump sets and others are pump sets comprising PD pumps and IC engines ... extracted specifically recognized power driven pumps driven pumps as an item. The board's clarification also notes that power driven pump is a separately
fact that arise for consideration are the appellants are manufacturers of Power Driven Pumps set supply the same as a set. For manufacturing ... Power Driven Pumps, appellants require a centrifugal force of power which can come from either motors or through Steam Turbine. Appellants availed modvat credit
bowl assembly. They were not performing essential function of a power driven pump.
In 1984 (18) E.L.T. 262 ( Mahindra & Mahindra ... will be understood by those who are accustomed to deal with power driven pumps in their ordinary avocations. It is what is known as common
case of Kirloskar Brothers, the assessee was manufacturing power driven pumps falling under Item No. 30-A of the Central Excise Tariff. By a Notification ... Central Excise Rules, 1944, the Central Government exempted power driven pumps from the whole of Central Excise duty subject to the condition that the benefit
orders that since no motor as such exists in power driven pumps, the value of stators and rotors alone should be taken into account ... this appeal it is stated that the appellants are manufacturers of Power Driven Pump at Madurai. A notice dated 15-11-80 under Rule
