https://www.taxtmi.com/caselaws?id=83412 Power-driven sump pumps remained eligible for exemption where their essential design was for handling water, even if some models could also deal with water containing sand, mud, sludge or other suspended matter. The expression "primarily designed" was read as distinct from "exclusively designed", so incidental capacity to cope with impurities did not change the pumps' main character as water pumps. On that basis, pumps whose dominant design purpose was pumping water fell within Notification No. 57/78-C.E. and qualified for the exemption. en-us Tue, 09 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83412 Power-driven sump pumps remained eligible for exemption where their essential design was for handling water, even if some models could also deal with water containing sand, mud, sludge or other suspended matter. The expression "primarily designed" was read as distinct from "exclusively designed", so incidental capacity to cope with impurities did not change the pumps' main character as water pumps. On that basis, pumps whose dominant design purpose was pumping water fell within Notification No. 57/78-C.E. and qualified for the exemption. Case-Laws Central Excise Tue, 09 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83412