https://www.taxtmi.com/caselaws?id=794698 Boiler feed pumps and condensate extraction pumps were held classifiable under Tariff Item 8413 7010 because, on their design and use in the boiler/feed-water system, they were primarily designed for handling water. The exemption in Sl. No. 235 of Notification No. 12/2012-Central Excise applied to power driven pumps for handling water under Heading 8413, and was not restricted merely because other intra-heading sub-entries existed. Duty demand, interest and penalties were therefore unsustainable. en-us Wed, 08 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794698 Boiler feed pumps and condensate extraction pumps were held classifiable under Tariff Item 8413 7010 because, on their design and use in the boiler/feed-water system, they were primarily designed for handling water. The exemption in Sl. No. 235 of Notification No. 12/2012-Central Excise applied to power driven pumps for handling water under Heading 8413, and was not restricted merely because other intra-heading sub-entries existed. Duty demand, interest and penalties were therefore unsustainable. Case-Laws Central Excise Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794698