1998 (9) TMI 207

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.... Shri S. Nunthuk, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Durable Electricals (Pvt.) Ltd., the issue for our consideration is whether pumps generally used for desert coolers are eligible for benefit of exemption under Notification No. 142/88-C.E., dated 18-4-1988. The Collector of Central Excise (Appeals), New Delhi had after refer....

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....rsible pump. 4. In reply, Shri Nunthuk, learned DR referred to the discussions in para 5 of the Order-in-Appeal dated 16-7-1991 of the Collector of Central Excise (Appeals) and submitted that there was a clear distinction between pumps for desert cooler and pumps known in the trade as submersible pumpset. The Appellate Authority has also referred to the HSN Explanatory Notes and had come t....

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.... electric motors which were used in the manufacture of electric motors which were otherwise covered under sub-heading No. 8501.00 of the Central Excise Tariff and subject to the condition that such electric motors were used in the manufacture of submersible pumpset or mono-block pumpset. The exemption is restricted only to these items and all power-driven pumps are not covered by the said exemptio....

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.... tangentially. The casing is sometimes fitted with divergent vanes (diffuser vanes) to transform the kinetic energy of the fluid into high pressure. For every high pressures, multistage centrifugal pumps are used in which the liquid is directed in stages through a number of impellers on a common shaft. Centrifugal pumps may be driven by an electric or internal combustion motor or by a turbin....