https://www.taxtmi.com/caselaws?id=89581 Notification No. 142/88-C.E. was held to apply only to parts of electric motors used in the manufacture of submersible pumpsets or mono-block pumpsets, and not to all power-driven pumps. Pumps used for desert coolers were examined by their design, specifications, ISI standard and trade recognition, and were found not to be known in trade as submersible pumpsets. The broader functional description of centrifugal pumps did not enlarge the notification's restricted scope, so the exemption was denied for the goods in dispute. en-us Mon, 14 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89581 Notification No. 142/88-C.E. was held to apply only to parts of electric motors used in the manufacture of submersible pumpsets or mono-block pumpsets, and not to all power-driven pumps. Pumps used for desert coolers were examined by their design, specifications, ISI standard and trade recognition, and were found not to be known in trade as submersible pumpsets. The broader functional description of centrifugal pumps did not enlarge the notification's restricted scope, so the exemption was denied for the goods in dispute. Case-Laws Central Excise Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89581