https://www.taxtmi.com/caselaws?id=90375 The Tribunal upheld the classification of Power Driven Pumps under T.I. 30A, ruling that base plates, gear boxes, and electric motors were integral components regardless of the assembled state. The appellants' argument that the base frame was not part of the pump was dismissed. The decision affirmed their liability for central excise duty on the differential amount charged to customers, in line with Central Excise Tariff provisions. en-us Tue, 18 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90375 The Tribunal upheld the classification of Power Driven Pumps under T.I. 30A, ruling that base plates, gear boxes, and electric motors were integral components regardless of the assembled state. The appellants' argument that the base frame was not part of the pump was dismissed. The decision affirmed their liability for central excise duty on the differential amount charged to customers, in line with Central Excise Tariff provisions. Case-Laws Central Excise Tue, 18 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90375