TMI Blog1994 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. The issue to be decided in these two appeals is the eligibility of the sump pumps manufactured by M/s. Modi Industries Private Limited, the appellants to the benefit of Notification 57/78-C.E. dated 1st March, 1978. The notification exempts power driven pumps primarily designed for handling water of the types specified in the Table from the whole of duty of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant, pointed out that the brochure put out by the appellant which has been relied upon by the adjudicating authority referred to various models of submersible pumps. Out of these, it was only models L 554 and L 150 which described the pumps for handling water containing sand, mud, sludge etc. or ash laden water respectively. There is no such description with regard to the other pumps. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reference in the orders to the brochure. Apart from this, the fact that the pumps are used for pumping water which may contain extraneous matter does not, in our view, disentitle them to the benefit of the notification. The notification exempts power driven pumps primarily designed for handling water. It is not as if the notification exempts only those pumps which are designed solely or exclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a pump which pumps water in which there may be foreign matter, whether dissolved or suspended would be eligible for the benefit of the notification. Indeed the reference in the brochure to water that contains sand, mud, sludge, etc. or ash laden water in thermal power stations itself shows that it is primarily water that is to be pumped out and the sold particles are secondary in content. As a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
