Central Excise - Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86, dated 10-2-1986 as amended - Clarification regarding
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Exemption for stampings and laminations allowed when used in motors for power driven pumps; circular withdrawn. A tribunal held that stampings and laminations used in electric motors, or in rotors or stators of such motors that are incorporated as parts in the manufacture of power driven pumps, qualify for the benefit of Notification No. 64/86. The Board accepted that decision and withdrew the earlier circular which had excluded stampings and laminations classifiable under Chapter 83 from the Notification's exemption.
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Exemption for stampings and laminations allowed when used in motors for power driven pumps; circular withdrawn.
A tribunal held that stampings and laminations used in electric motors, or in rotors or stators of such motors that are incorporated as parts in the manufacture of power driven pumps, qualify for the benefit of Notification No. 64/86. The Board accepted that decision and withdrew the earlier circular which had excluded stampings and laminations classifiable under Chapter 83 from the Notification's exemption.
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