Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 819 - CESTAT, KOLKATABenefit of Notification No. 56/95 - Power Driven Pump Sets – Held that:- Board’s Circular not only deals with classification but also underlines that I.C. Engine may be treated as an integral part of P.D. Pump. Moreover, diesel engine is an I.C. engine - Notification No. 56/95, dated 16-3-1995 exempts power-driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps - Revenue’s Appeals are dismissed.
|