1998 (10) TMI 139

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Appellants manufactured and cleared "incomplete pumps of handling water". Such "incomplete pump" has been classified by Collector of Central Excise, Pune under Chapter 84.13 as power driven pump relying on Rule 2(a) of Interpretative Rules. However, the appellant's claim for exemption under Notification No. 155/86 was rejected on the ....

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....ules of Tariff are not applicable in respect of Notification. He also relied upon decision of the CEGAT, BHEL v. Collector of Customs - 1990 (47) E.L.T. 10 (T) wherein the Tribunal held that interpretative rules are inapplicable for interpreting and enlarging the scope of Notifications. 4. We have perused the records and have considered the submissions made by both sides. We find that in the....