https://www.taxtmi.com/caselaws?id=88017 The Tribunal ruled in favor of M/s. Calama Industries Ltd., classifying the disputed submersible pump parts under Heading No. 84.13 of the Central Excise Tariff. The Tribunal held that the parts were specifically designed for submersible pumps and not of general use, granting the appellant the benefit of the relevant exemption notification. The appeal by M/s. Calama Industries was allowed, and the Revenue's appeal was dismissed, setting aside the Collector of Central Excise (Appeals)'s order. en-us Thu, 17 Jul 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88017 The Tribunal ruled in favor of M/s. Calama Industries Ltd., classifying the disputed submersible pump parts under Heading No. 84.13 of the Central Excise Tariff. The Tribunal held that the parts were specifically designed for submersible pumps and not of general use, granting the appellant the benefit of the relevant exemption notification. The appeal by M/s. Calama Industries was allowed, and the Revenue's appeal was dismissed, setting aside the Collector of Central Excise (Appeals)'s order. Case-Laws Central Excise Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88017