https://www.taxtmi.com/caselaws?id=115673 Pumps for liquids falling under Chapter 84.13 attracted nil duty, so denial of Notification No. 38/97-C.E. benefit could not stand where the tariff entry itself governed the classification. The parts of such pumps were also held classifiable under Chapter 84.13, since they were used as pump parts and could not be split for treatment as iron and steel or rubber articles under Chapters 73 and 40. The impugned order was therefore unsustainable and complete relief followed for the assessee. en-us Mon, 01 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 18:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115673 Pumps for liquids falling under Chapter 84.13 attracted nil duty, so denial of Notification No. 38/97-C.E. benefit could not stand where the tariff entry itself governed the classification. The parts of such pumps were also held classifiable under Chapter 84.13, since they were used as pump parts and could not be split for treatment as iron and steel or rubber articles under Chapters 73 and 40. The impugned order was therefore unsustainable and complete relief followed for the assessee. Case-Laws Central Excise Mon, 01 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115673