Exemption scope for pump parts clarified as outside retrospective exemption, limited to parts for water-handling pumps addressing Modvat. S. No. 16 of Notification No. 64/86-CE limits exemption to parts classifiable under heading 84.13 used in manufacture of power driven pumps primarily for handling water; identical parts used for other pumps are dutiable. The provision was inserted to resolve Modvat difficulties and is not a restoration of prior duty rates; therefore S. No. 16 is not covered by the Central Duties of Excise (Retrospective Exemption) Act, 1986.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope for pump parts clarified as outside retrospective exemption, limited to parts for water-handling pumps addressing Modvat.
S. No. 16 of Notification No. 64/86-CE limits exemption to parts classifiable under heading 84.13 used in manufacture of power driven pumps primarily for handling water; identical parts used for other pumps are dutiable. The provision was inserted to resolve Modvat difficulties and is not a restoration of prior duty rates; therefore S. No. 16 is not covered by the Central Duties of Excise (Retrospective Exemption) Act, 1986.
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