https://www.taxtmi.com/caselaws?id=221831 The Tribunal held that the appellant was eligible for the reduced rate of Excise duty under Notification No. 10/2006-C.E. as the centrifugal pumps were classified under Chapter Heading 84.13 and designed for handling water. The denial of the exemption notification was deemed incorrect, emphasizing a broad interpretation of "power driven pumps" to include pumps designed for power drive, irrespective of motor attachment. The Tribunal referenced prior judgments and circulars supporting the classification under Chapter Heading 84.13, ultimately setting aside the impugned order. en-us Mon, 02 Jul 2012 00:00:00 +0530 Tue, 02 Apr 2013 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221831 The Tribunal held that the appellant was eligible for the reduced rate of Excise duty under Notification No. 10/2006-C.E. as the centrifugal pumps were classified under Chapter Heading 84.13 and designed for handling water. The denial of the exemption notification was deemed incorrect, emphasizing a broad interpretation of "power driven pumps" to include pumps designed for power drive, irrespective of motor attachment. The Tribunal referenced prior judgments and circulars supporting the classification under Chapter Heading 84.13, ultimately setting aside the impugned order. Case-Laws Central Excise Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221831