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
appellant was the
manufacturer of power-driven pumps and parts thereof. According to the
appellant, the notifications were issued right from 1978 exempting levy ... Notification No. 46/94 dated
1.3.1994. It was submitted that the power-driven pumps were shown as an
exempted item. However, due to inadvertence, parts
activities. It manufactures power driven pumps and various accessories of such power deiven pumps and the manufacture of power driven pumps is subjected to central ... entry provides:
"Power driven pumps (including motor pumps, turbo-pumps and mono block pump sets) for liquids whether or not fitted with measuring devices
thereafter
exempting duty of excise on parts used in manufacturing
of power driven pumps. The Court noted that there was a
consistent policy ... 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
That notification partially remits the excise duty payable on power-driven pumps. The material part of that notification reads as follows :-
"In exercise ... powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944 the Central Government hereby exempts power driven pumps falling under
Excise, Meerut , reported in J.T. 2005 Vol (2) SC 499, Power driven pump as well as part thereof which are used for the manufacture ... issued from time to time granting exemption of both i.e. Power driven pump as also part of the power driven pump which were used
Supreme Court took note of the fact that parts of power-driven pumps, which
were to be utilized for manufacturing power-driven pumps within ... driven pumps Nil”
primarily designed for
handling water, namely—
(a) Centrifugal
pumps
(horizontal or
vertical pumps);
(b) Deep tubewell
turbine pumps;
(c) Submersible
pumps
pump, the pump set is rightly classifiable under Chapter sub-hearing 84.13.
3. Hence the Board is of the view that Power Driven Pump Sets ... driven pump sets and that by putting together an appropriate pump, an engine and platform the appellant has produced a new item viz. power driven
vertical pumps);
(b) Deep tube-well turbine pumps;
(c) Submersible pumps;
(d) Axial flow and mixed flow vertical pumps.
(ii) Other power driven pumps ... pump, the pump set is rightly classifiable under Chapter sub-heading 84.13.
3.Hence, the Board is of the view that Power Driven Pump Sets
