https://www.taxtmi.com/caselaws?id=85236 Slurry pumps were treated as power driven pumps for liquids and classified under Tariff Item 30A, not Tariff Item 68, because the Tribunal applied earlier decisions on the same classification issue. It noted that sewage had already been recognised as waste water and therefore a liquid, and that pumps used for lifting sewage had been held to fall within Tariff Item 30A. Finding the earlier rulings fully applicable to the assessee's goods and seeing no reason to depart from them, the Tribunal upheld the impugned classification order and rejected the Revenue's challenge. en-us Mon, 22 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85236 Slurry pumps were treated as power driven pumps for liquids and classified under Tariff Item 30A, not Tariff Item 68, because the Tribunal applied earlier decisions on the same classification issue. It noted that sewage had already been recognised as waste water and therefore a liquid, and that pumps used for lifting sewage had been held to fall within Tariff Item 30A. Finding the earlier rulings fully applicable to the assessee's goods and seeing no reason to depart from them, the Tribunal upheld the impugned classification order and rejected the Revenue's challenge. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85236