1997 (3) TMI 307

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....he Revenue has classified the same under T.I. 30A of the said Tariff, which covered the following :- "Power Driven pumps (including motor pumps, turbo pumps and mono block pump sets) for liquids whether or not fitted with measuring devices". The appellants had contended that they had only manufactured pump part and had supplied separately to their customers electric motors, base plates, and gear boxes. They had charged separately for the electric motors, base plates and gear boxes. If the goods manufactured were classifiable under T.I. 30A then the applicable small scale exemption was 85/85-C.E., dated 17-3-1985 and not Notification No. 77/85-C.E., dated 17-3-1985. On adding the value of electric motors, base plates and gear boxes, th....

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....e have been allowed. In view of the foregoing facts, I set aside the order-in-original and accordingly EA-2 application is allowed." 2. The matter was fixed for hearing on 18-3-1997. The appellants have requested that the matter be decided on merits as they did no wish to appear either in person or through an authorised representative. They have further stated that the differential duty of Rs. 1,025.65 had already been paid by them. 3. On behalf of the Revenue/Respondent, Shri A.K. Agarwal, SDR is present. He briefly explained the facts of the case and pleaded for rejection of the appeal. 4. We have carefully considered the matter. We find that under T.I. 30 A power driven pumps including motor pumps, turbo pumps ....

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....c motors was purchased from outside. This will not make any difference to the classification of the final products inasmuch as the value of the bought-out items form part of the final excisable products. 7. It is seen from their Bill No. 000199, dated 28-8-1985 that the goods supplied to M/s. Walchand Nagar Industries Ltd. were described as under :- "Yashwant Make Rotary Magna Pump set for Massccuite size 150 x 150 mm. Sr. No. of Pump X-158." Similarly in other invoices in record the goods have been mentioned as pump sets. The goods had been supplied under their own brand name and a consolidated price had been charged for each set. 8. The appellants have contended that the base frame did not form part of the P.D. Pump,....