2001 (10) TMI 539

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....Appellant. Shri R.D. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Sterling Machine Tools, is whether the benefit of Notification No. 5/98-C.E., dated 2-6-98 is available to them. 2. Shri S.K. Sudan, Manager Excise of the Appellants, submitted that the appellants manufacture, inter alia, P.D. pumps/P.D. pu....

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....le under Heading 8413 and if such P.D. pumps are primarily meant for handling water, the benefit of Notification No. 56/95, dated 16-3-95 will be admissible to the whole pump sets; that the Board's Circular is binding on the Departmental authorities. He also emphasised that they are only manufacturing P.D. pumps and as such benefit of Notification is available to them. 3. Countering the su....

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....earned SDR, Srl. No. 265 of Notification No. 5/98 exempts all goods, except 3 items mentioned therein, from payment of duty if these goods are used in the manufacture of specified P.D. pumps primarily designed for handling water and subject to the following of procedure set out in Chapter X of the Central Excise Rules. There is nothing brought on record by the appellants to prove that in commercia....