TaxTMI 
TaxTMI 
1994 (8) TMI 94
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....ppellant. Shri K.K. Jha, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue to be decided in these two appeals is the eligibility of the sump pumps manufactured by M/s. Modi Industries Private Limited, the appellants to the benefit of Notification 57/78-C.E. dated 1st March, 1978. The notification exempts "power driven pumps primarily designed for handling water....
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....of the Additional Collector of Central Excise. 2. Shri N.C. Sogani, Consultant, pointed out that the brochure put out by the appellant which has been relied upon by the adjudicating authority referred to various models of submersible pumps. Out of these, it was only models L 554 and L 150 which described the pumps for handling water containing sand, mud, sludge etc. or ash laden water resp....
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.... by the adjudicating authorities to the other models also. This is borne out by the reference in the orders to the brochure. Apart from this, the fact that the pumps are used for pumping water which may contain extraneous matter does not, in our view, disentitle them to the benefit of the notification. The notification exempts power driven pumps primarily designed for handling water. It is not as ....
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....rily designed" and "exclusively designed" is grasped it follows straightaway that a pump which pumps water in which there may be foreign matter, whether dissolved or suspended would be eligible for the benefit of the notification. Indeed the reference in the brochure to water that contains sand, mud, sludge, etc. or ash laden water in thermal power stations itself shows that it is primarily water ....