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of <h1>Appellate Tribunal allows appeal delay, rules rotor & stator parts of electric pump. -D</h1> <h3>SUBBIAH FOUNDRY Versus COLLECTOR OF C. EX.</h3> The Appellate Tribunal CEGAT, New Delhi, in the case of M/s. Subbiah Foundry v. Texmo Industries, Coimbatore, condoned a delay in filing the appeal and ... Classification The Appellate Tribunal CEGAT, New Delhi, in the case of M/s. Subbiah Foundry v. Texmo Industries, Coimbatore, condoned a delay in filing the appeal and proceeded to hear the case on merits. The Tribunal held that the rotor and stator of a monoblock pump are parts of an electric pump and are classifiable under Item 30-D, rejecting the appeal. (Citation: 1987 (10) TMI 249 - CEGAT, New Delhi)
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