Primarily designed for water handling: sump pumps with suspended matter capability still qualified for exemption.

Power-driven sump pumps remained eligible for exemption where their essential design was for handling water, even if some models could also deal with water containing sand, mud, sludge or other suspended matter. The expression "primarily designed" was read as distinct from "exclusively designed", so incidental capacity to cope with impurities did not change the pumps' main character as water pumps. On that basis, pumps whose dominant design purpose was pumping water fell within Notification No. 57/78-C.E. and qualified for the exemption.

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Issues: Whether sump pumps primarily designed for handling water, though capable of dealing with water containing sand, mud, sludge or other extraneous matter, were eligible for exemption under Notification No. 57/78-C.E. dated 1st March, 1978.

Analysis: The notification exempted power-driven pumps primarily designed for handling water. The brochure showed that only some models were described as handling water with solid particles, and the presence of impurities or suspended matter in water did not mean that the pumps were designed for something other than water. The expression "primarily designed" was treated as distinct from "exclusively designed", so a pump remains eligible if its essential design is for pumping water even though the water may contain foreign matter.

Conclusion: The sump pumps fell within the notification and were entitled to the exemption.

Final Conclusion: The appeals succeeded and the impugned orders were set aside with consequential relief.

Ratio Decidendi: For an exemption applicable to pumps primarily designed for handling water, the mere capacity to handle water containing impurities or suspended matter does not disqualify the goods unless their essential design is for a different purpose.

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