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    <title>2007 (9) TMI 487 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai remanded the case for expert opinion to determine the eligibility for duty exemption of power driven stainless steel pump sets under the Central Excise Tariff Act. The Tribunal noted the lack of a specific definition for pumps primarily designed for handling water in the exemption notification and emphasized the need for expert input from manufacturers, dealers, or technical experts to assess the classification and eligibility for exemption.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai remanded the case for expert opinion to determine the eligibility for duty exemption of power driven stainless steel pump sets under the Central Excise Tariff Act. The Tribunal noted the lack of a specific definition for pumps primarily designed for handling water in the exemption notification and emphasized the need for expert input from manufacturers, dealers, or technical experts to assess the classification and eligibility for exemption.</description>
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