2001 (10) TMI 539 - AT - Central Excise

Summary

The appeal by M/s. Sterling Machine Tools was about the availability of Notification No. 5/98-C.E. The issue was whether the benefit of the notification is available for P.D. pumps. The Assistant Commissioner rejected their application for CT-2 certificate, and the Commissioner (Appeals) also rejected their appeal. The C.B.E.C. clarified that power driven pump sets are classifiable under Heading 8413. The Tribunal remanded the matter to examine whether the pump sets for which goods were obtained free of duty are power driven pumps or not. The appeal was allowed by way of remand.