pumps (horizontal or vertical), deep tube
well turbine pumps, submersible pumps, axial flow and mixed
flow vertical pumps"
4.3 When a single Power Driven ... exemption notification, though talks about the power driven,
does not specify what would power driven pump mean. Be that
as it may, the said entry
pumps (horizontal or vertical), deep tube
well turbine pumps, submersible pumps, axial flow and mixed
flow vertical pumps"
4.3 When a single Power Driven ... exemption notification, though talks about the power driven,
does not specify what would power driven pump mean. Be that
as it may, the said entry
pumps (horizontal or vertical), deep tube
well turbine pumps, submersible pumps, axial flow and mixed
flow vertical pumps"
4.3 When a single Power Driven ... exemption notification, though talks about the power driven,
does not specify what would power driven pump mean. Be that
as it may, the said entry
exemption notification, though talks about the power driven, does
not specify what would power driven pump mean. Be that as it
may, the said entry ... encyclopaedia, contended that even if centrifugal pumps can be
powered by other prime-movers, the term, 'power-driven'
exclusively meant those pumps that
power driven pump, it has to be along with electric motor as otherwise the pumps manufactured by the appellant would not be a power driven ... exemption notification, though talks about the power driven, does not specify what would power driven pump mean. Be that as it may, the said entry
manufacturers of part of power driven
pumps shall continue to get the exemption. The relevant part of
the said judgment which squarely applies ... 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
exemption to power-driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tubewell turbine pumps, submersible pumps, axial flow ... encyclopaedia, contended that even if centrifugal pumps can be powered by other prime-movers, the term, power-driven exclusively meant those pumps that
than power driven pumps, primarily designed for handling water or hand pumps, that since the goods in question are feet operated pumps meant for lifting ... Power driven pumps primarily designed for handling water
8413.11 Centrifugal pumps (horizontal or vertical)
8413.12 Deep tube-well turbine pumps
8413.13 Submersible pumps
8413.14 Axial
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
