Exemption scope: Stampings and laminations excluded from parts exemption for specified power driven pumps, not qualifying as pump parts. Stampings and laminations classified under Chapter 83 are not entitled to exemption as parts of specified power driven pumps under Notification No. 64/86 as amended, including monoblock pumps where a separate motor may not be identifiable; the Board, after consultation with TRU and review of prior circulars, instructs field formations and trade to be informed and pending assessments to be finalised accordingly.
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.
Exemption scope: Stampings and laminations excluded from parts exemption for specified power driven pumps, not qualifying as pump parts.
Stampings and laminations classified under Chapter 83 are not entitled to exemption as parts of specified power driven pumps under Notification No. 64/86 as amended, including monoblock pumps where a separate motor may not be identifiable; the Board, after consultation with TRU and review of prior circulars, instructs field formations and trade to be informed and pending assessments to be finalised accordingly.
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