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2014 (6) TMI 515 - AT - Central ExciseDuty demand - P.D. pumps - one of the pumps are flame proof and other is used for liquid other than water also - Denial of benefit of Notification Nos. 54/93-C.E., dated 28-2-1993, 46/94-C.E., dated 1-3-1994 and No. 56/95-C.E., dated 16-3-1995 - whether the appellants are entitled for the benefit of the Notifications which provide nil rate of duty in respect of P.D. pumps primarily designed for handling water - Held that:- Notification No. 54/93-C.E., dated 28-2-1993 provides nil rate of duty in respect of the pumps classifiable under Chapter Heading 84.13 of the Central Excise Tariff “primarily designed for handling water”. The other notifications are similarly worded. The product literature produced by the appellant shows that the pumps in question are not exclusively designed for handling water as one the pumps are flame proof and other is used for liquid other than water also. The product literature also shows that these are cleared to various industrial consumers. The pumps in question cannot be said to be primarily designed for handling water. Hence the appellants are not entitled to the benefit of the Notifications in question which provide nil rate of duty in respect of the pumps which are primarily designed for handling water. - appellants filed classification lists on 1-3-1993, 1-4-1994 and 16-3-1995 and clearing the pumps in question at nil rate of duty by claiming the benefit of Notifications. In view of this, the allegation of suppression with intent to evade payment of duty is not sustainable. Hence the demand beyond the normal period of limitation is not sustainable and set aside. - Decided in favour of assessee.
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