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
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 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
submissions of both the sides. Applicants are the manufacturer of power driven pumps and during the manufacturing process they assemble 6 components together
Chandrakant & Company had Supplied certain 'FIELD MARSHAL' power driven pumps to a firm at Farukkabad, Uttar Pradesh vide invoice dated 6.5.1975. There ... from the said M/s J. Chandrakant & Company relating to power driven pumps. He drew our attention to invoice placed at page
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 ... classifiable under Chapter Heading 84.13 and if such Power Driven Pump Sets are primarily meant for handling water, the benefit of Notification
duty demand has followed a finding that the Self Priming Power Driven Pump manufactured by the appellant is required to be classified under sub-heading
required to handle water whereas the pumps cleared are meant for handling liquids other than water. The pumps that are required primarily ... handling water attract nil rate of duty whereas the power driven processed pumps classifiable under subheading 8413.19 of the schedule to CETA are chargeable
The Maharashtra Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2005
MAHARASHTRA
India
The
Tamil Nadu Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff) Regulations, 2005
TAMILNADU
