https://www.taxtmi.com/caselaws?id=94337 Notification No. 57/78-C.E. is described as restricting exemption to power driven pumps primarily designed for handling water; pumps used as battery-operated refuelling devices for defence vehicles, fitted with control guns and employed for petrol and diesel, are treated as outside that description. The text also notes that incomplete disclosure in the classification list, with material features emerging only during inquiry, supports invocation of the extended demand provision under Section 11-A. It further records that penal consequences may be moderated on the facts where the duty demand and the nature of the goods justify penalty. en-us Mon, 05 May 1997 00:00:00 +0530 Mon, 21 Nov 2011 16:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94337 Notification No. 57/78-C.E. is described as restricting exemption to power driven pumps primarily designed for handling water; pumps used as battery-operated refuelling devices for defence vehicles, fitted with control guns and employed for petrol and diesel, are treated as outside that description. The text also notes that incomplete disclosure in the classification list, with material features emerging only during inquiry, supports invocation of the extended demand provision under Section 11-A. It further records that penal consequences may be moderated on the facts where the duty demand and the nature of the goods justify penalty. Case-Laws Customs Mon, 05 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94337