Classification of power driven pump sets as pumps secures tariff heading eligibility and exemption for whole units. The prime mover may be treated as an integral part of a pump set and, under the composite-machine principle, pump sets whose principal function is pumping are classifiable as pumps; where such power driven pump sets are primarily meant for handling water, the entire pump set is eligible for the tariff concession and exemption applicable to pumps.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of power driven pump sets as pumps secures tariff heading eligibility and exemption for whole units.
The prime mover may be treated as an integral part of a pump set and, under the composite-machine principle, pump sets whose principal function is pumping are classifiable as pumps; where such power driven pump sets are primarily meant for handling water, the entire pump set is eligible for the tariff concession and exemption applicable to pumps.
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