Excisability of monoblock pump motor portion denied where no distinct excisable product came into existence.

The electric motor portion of a monoblock pump was treated as not excisable because it did not emerge as a distinct excisable product. The Tribunal followed earlier co-ordinate Tribunal decisions on the same issue and accepted the assessee's contention that duty could not be levied on an item that never came into separate existence. The appeal was therefore allowed.

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Issues: Whether the electric motor portion of the monoblock pump was excisable.

Analysis: The issue of excisability was treated as a question of law capable of being raised at any stage. The Tribunal noted that the same issue had already been decided in earlier Tribunal decisions holding that the electric motor portion did not come into existence as an excisable item. Following those decisions, the Tribunal accepted the assessee's contention.

Conclusion: The electric motor portion of the monoblock pump was held not excisable, in favour of the assessee.

Final Conclusion: The appeal was allowed on the ground that the item in dispute was not excisable.

Ratio Decidendi: Where an item does not come into existence as a distinct excisable product, duty cannot be levied on it, and earlier co-ordinate Tribunal decisions on the same issue are to be followed.

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