https://www.taxtmi.com/caselaws?id=50041 Composite power driven pump sets were classified as power driven pumps under Chapter heading 84.13 because the principal function of the set was pumping, and classification followed the component performing that principal function. The CBEC clarification was treated as binding on the Department, so the view that the coupling was merely a motor component was not accepted. On that basis, the pump sets qualified for exemption under Notification No. 64/86, and the demand did not survive. en-us Tue, 24 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50041 Composite power driven pump sets were classified as power driven pumps under Chapter heading 84.13 because the principal function of the set was pumping, and classification followed the component performing that principal function. The CBEC clarification was treated as binding on the Department, so the view that the coupling was merely a motor component was not accepted. On that basis, the pump sets qualified for exemption under Notification No. 64/86, and the demand did not survive. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50041