1997 (2) TMI 212 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, who manufactures mono-block pumps, shafts, stators, and rotors. The appellant was paying duty on rotors and stators based on approved price lists, but notices were issued for alleged short payment of duty. The tribunal held that the shaft is a part of the mono-block pump and not the stator or rotor, therefore exempt from duty. The impugned orders were set aside, and the appeals were allowed.