1996 (4) TMI 202

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..... espondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in the above appeal filed by the Revenue against the order dated 8-5-1986 passed by Collector of Central Excise (Appeals), Madras is the classification of Slurry Pumps manufactured by the respondents herein. 2. The claim of the assessees/respondents is that the pumps in question are classifiable under .....

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..... hing but waste water and a liquid and since sewage is muddy water which is a liquid, the power driven pump lifting sewage is a power driven pump for lifting liquids and hence, classifiable under TI 30A to the Schedule of the Central Excise Tariff. This decision of the Tribunal has been followed in the respondents' own case in Appeal No. E/1223 /85-B1. The above cited decisions apply on all fours ( .....

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