Excise exemption for pump parts: nil duty when used in manufacture of specified water-handling pumps, subject to Chapter X controls. Provides a NIL central excise duty exemption for parts of power driven pumps primarily designed for handling water when those parts are used in the manufacture of specified pump types (centrifugal, deep tube-well turbine, submersible, axial flow and mixed flow vertical pumps); if such use occurs outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be followed.
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.
Excise exemption for pump parts: nil duty when used in manufacture of specified water-handling pumps, subject to Chapter X controls.
Provides a NIL central excise duty exemption for parts of power driven pumps primarily designed for handling water when those parts are used in the manufacture of specified pump types (centrifugal, deep tube-well turbine, submersible, axial flow and mixed flow vertical pumps); if such use occurs outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be followed.
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