https://www.taxtmi.com/caselaws?id=110067 An essential component that joins the prime mover and pump assembly may qualify as a part of a power driven pump for exemption purposes. The Tribunal held that Lovejoy couplings, being necessary for the pump to function as an integrated unit, were not to be treated as separate items outside the exemption. It distinguished the cited valuation precedent as dealing with inclusion of motor cost, not exemption scope. On that basis, the couplings were classifiable under Heading 84.13 as pumps and were eligible for Notification No. 64/86-C.E. exemption as parts of power driven pumps. en-us Fri, 31 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110067 An essential component that joins the prime mover and pump assembly may qualify as a part of a power driven pump for exemption purposes. The Tribunal held that Lovejoy couplings, being necessary for the pump to function as an integrated unit, were not to be treated as separate items outside the exemption. It distinguished the cited valuation precedent as dealing with inclusion of motor cost, not exemption scope. On that basis, the couplings were classifiable under Heading 84.13 as pumps and were eligible for Notification No. 64/86-C.E. exemption as parts of power driven pumps. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110067