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1994 (12) TMI 76 - SC - Central ExciseWhether oil driven pumps sold by the appellant were exempt under Notification No. 85/72, dated 17-3-1972 or they were assessable to duty under Item 30A of the Central Excise Tariff ? Held that:- No such finding has been recorded by the Tribunal nor any material could be pointed out which could establish that it was the appellant who manufactured the pumps or the independent units from whom it got the pumps manufactured were doing so on behalf of the appellant. The Tribunal in extending the meaning of the expression 'manufacturing' on behalf of the appellant by introducing the concept of supply of components went beyond the ambit of the Notification. Appeal succeeds and is allowed. The order passed by the Tribunal is set aside. The question of law raised by the appellant is decided by saying that the oil driven pumps sold by the appellant having not been manufactured by it, it was entitled to claim exemption under Notification No. 85/72, dated 17th March, 1972.
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