https://www.taxtmi.com/caselaws?id=218804 A power-driven water pump set fitted with a diesel engine was treated as an integrated composite machine, because the goods were declared as a complete pump set and not as separate pump and engine units. Relying on the Board's circular and Note 3 of Section XVI of the Central Excise Tariff, the composite machine was classified by its principal function under Heading 84.13. On that basis, it was held to fall within the exemption for power-driven pumps primarily designed for handling water. The exemption was therefore sustained and the Revenue's challenge failed. en-us Wed, 18 Jan 2012 00:00:00 +0530 Wed, 26 Sep 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218804 A power-driven water pump set fitted with a diesel engine was treated as an integrated composite machine, because the goods were declared as a complete pump set and not as separate pump and engine units. Relying on the Board's circular and Note 3 of Section XVI of the Central Excise Tariff, the composite machine was classified by its principal function under Heading 84.13. On that basis, it was held to fall within the exemption for power-driven pumps primarily designed for handling water. The exemption was therefore sustained and the Revenue's challenge failed. Case-Laws Central Excise Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218804