https://www.taxtmi.com/caselaws?id=152817 A composite pump set with an integral diesel engine may qualify as a power-driven pump where the principal function is handling water. The text notes that the Board circular treats an I.C. engine as part of the pump set and supports classification of composite machines by their principal function under Chapter Heading 84.13. On that basis, a pump primarily designed for water handling can fall within Notification No. 10/2006-C.E., and exemption is available even if the drive is not electric. The record was found sufficient to support the exemption. en-us Fri, 12 Feb 2010 00:00:00 +0530 Thu, 11 Jul 2013 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152817 A composite pump set with an integral diesel engine may qualify as a power-driven pump where the principal function is handling water. The text notes that the Board circular treats an I.C. engine as part of the pump set and supports classification of composite machines by their principal function under Chapter Heading 84.13. On that basis, a pump primarily designed for water handling can fall within Notification No. 10/2006-C.E., and exemption is available even if the drive is not electric. The record was found sufficient to support the exemption. Case-Laws Customs Fri, 12 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152817