https://www.taxtmi.com/caselaws?id=771479 Centrifugal power driven pumps of horizontal and vertical type, used primarily for handling water, were treated as covered by the concessional exemption under Notification No. 10/2006-C.E. and Notification No. 12/2012-C.E. The tariff entry and exemption entry were read together, and the goods were found to fall within Tariff Heading 8413 while also matching the notification description of power driven pumps primarily designed for handling water, including centrifugal pumps of horizontal and vertical type. On that basis, exemption could not be denied merely because of the classification dispute, and the duty demand, together with interest and penalty, was held unsustainable. en-us Fri, 25 Apr 2025 00:00:00 +0530 Fri, 23 May 2025 12:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771479 Centrifugal power driven pumps of horizontal and vertical type, used primarily for handling water, were treated as covered by the concessional exemption under Notification No. 10/2006-C.E. and Notification No. 12/2012-C.E. The tariff entry and exemption entry were read together, and the goods were found to fall within Tariff Heading 8413 while also matching the notification description of power driven pumps primarily designed for handling water, including centrifugal pumps of horizontal and vertical type. On that basis, exemption could not be denied merely because of the classification dispute, and the duty demand, together with interest and penalty, was held unsustainable. Case-Laws Central Excise Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771479