https://www.taxtmi.com/caselaws?id=251455 The court held that the column and shaft assembly and discharge head assembly of a vertical turbine pump do not qualify as machines but rather as accessories, with the bowl assembly performing the principal function of lifting water. Consequently, these components were deemed ineligible for excise duty exemption under heading 84.13. As a result, the writ petition and appeal were dismissed, and any interim orders were vacated. en-us Thu, 11 Sep 2014 00:00:00 +0530 Thu, 15 Jan 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251455 The court held that the column and shaft assembly and discharge head assembly of a vertical turbine pump do not qualify as machines but rather as accessories, with the bowl assembly performing the principal function of lifting water. Consequently, these components were deemed ineligible for excise duty exemption under heading 84.13. As a result, the writ petition and appeal were dismissed, and any interim orders were vacated. Case-Laws Central Excise Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251455