https://www.taxtmi.com/caselaws?id=100795 Exemption under Notification No. 5/98-C.E. was stated to apply to goods used in the manufacture of specified power driven pumps primarily designed for handling water, subject to compliance with Chapter X procedure. The text notes that "pump sets" was not shown, on the record, to mean only power driven pump sets in commercial parlance, and the factual nature of the goods remained unclear. Further verification was therefore required, and the notification benefit would be available if the pump sets were established to be power driven. en-us Fri, 19 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100795 Exemption under Notification No. 5/98-C.E. was stated to apply to goods used in the manufacture of specified power driven pumps primarily designed for handling water, subject to compliance with Chapter X procedure. The text notes that "pump sets" was not shown, on the record, to mean only power driven pump sets in commercial parlance, and the factual nature of the goods remained unclear. Further verification was therefore required, and the notification benefit would be available if the pump sets were established to be power driven. Case-Laws Central Excise Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100795