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2001 (3) TMI 506
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.... Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was engaged in manufacture of castings of alloy steel and copper intended to be used (after performing further operations on them) as parts of power driven pumps. The classification claimed by the appellant of these goods under Heading 84.13 of the tariff (as parts of power driven pumps) an....
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....ne the applicability of the extended period and to determine the claim made by the manufacturer before him that the benefit of Notifications 178/86 and 23/88 would be available to the goods. This appeal questions the finding holding that the goods were not entitled to the notification. 2. The relevant entry in the notification exempts parts of power driven pumps primarily designed for wate....
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....to undergo further processing. No one in the market would recognise them, or trade in them, as such parts. The Department accepts, however, that the castings have assumed the essential character of parts of pumps. That is why their classification under Heading 84.09 is not questioned. The entry in the notification exempts such parts of pumps as are classifiable under Chapter 82, 83 or 84. If, for ....