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
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
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
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
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
final hearing. The appellants are manufacturers of power driven pumps including vertical pumps. These vertical pumps essentially consists of:
(i) Discharge head assembly
(ii) Column ... power driven pump being manufactured by the appellant and have been used in such pumps. In view of the decision of Jyoti pumps as relied
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
