2015 (3) TMI 1374 - SCH - Central Excise

Power driven pump - Exemption under Rule 8(i) of the Central Excise Tariff Rules - contravention of the provisions of Rule 173-C and 173-F - it was held by High Court that the column and shaft assembly as well as the discharge head assembly only contribute to the effectiveness of the bowl assembly which by itself is not sufficient to claim exemption as a machine under entry 84.13 - HELD THAT - The judgement is upheld - appeal dismissed.

Summary

The Supreme Court of India dismissed the appeal in the case. The judgment was delivered by Mr. H.L. Dattu and Mr. Sudhansu Jyoti Mukhopadhaya, JJ. The citation is 2015 (3) TMI 1374 - SC.