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Issues: Whether the imported pumps, whose power source was derived from the machine itself and not from an external source, fell within Item 30A of the Central Excise Tariff.
Analysis: Item 30A covered power driven pumps in the sense of pumps driven by an external source of power. The pumps in question operated from the machine itself and not from any external power source. On that construction, they did not answer the description of power driven pumps under the tariff item.
Conclusion: The imported pumps were outside the purview of Item 30A of the Central Excise Tariff and the appellate refund order was upheld.