https://www.taxtmi.com/caselaws?id=801017 Concessional excise duty under Entry No. 235 applies only to power-driven pumps primarily designed to handle water. Undefined product descriptions are construed in their common and commercial meaning, so clean water does not include sewage or drainage water. Claimants must strictly establish compliance with exemption conditions; design and manufacturing differences prevented sewage and drainage pumps from qualifying. An unadjudicated and unaccepted audit objection does not create a binding determination, and res judicata does not ordinarily prevent different treatment for distinct tax periods. Differential duty and interest remain payable, but penalty is not justified without supporting evidence of culpable conduct. en-us Tue, 13 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801017 Concessional excise duty under Entry No. 235 applies only to power-driven pumps primarily designed to handle water. Undefined product descriptions are construed in their common and commercial meaning, so clean water does not include sewage or drainage water. Claimants must strictly establish compliance with exemption conditions; design and manufacturing differences prevented sewage and drainage pumps from qualifying. An unadjudicated and unaccepted audit objection does not create a binding determination, and res judicata does not ordinarily prevent different treatment for distinct tax periods. Differential duty and interest remain payable, but penalty is not justified without supporting evidence of culpable conduct. Case-Laws Central Excise Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801017