TaxTMI 
TaxTMI 
2002 (1) TMI 1253
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....g guide and 'column assembly', which connects the 'bowl assembly' and the 'head assembly' and conducts water from 'bowl assembly' to 'head assembly' comprising of column pipe, shaft and closing tube and 'shaft assembly' in the case of oil lubricated pumps and column pipe and 'shaft assembly' only in the case of water lubricated pumps. The 'bowl assembly' and 'column asembly' constitutes a typical vertical turbine pump along with the third item viz 'head assembly', consisting of the base from which the column, shaft assembly and the 'bowl assembly' are suspended, which discharges the water into the delivering pipe systems. 2. From March 1972 to August 1973, Central Excise duty was collected from the respondents, under Item No. ....
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....ter has come before us for final decision. 3. The Commissioner (Appeals), order impugned reads as follows :- "I have carefully gone through the case records, the submission made in the appeal and those urged at the time of personal hearing on 7-7-81. The case of the appellants as explained by Mr. B.C. Das, Accounts Manager of the appellants is that Bowl Assembly of Power Driven Pump is not liable to excise duty under Item 30A of the C.E.T. if it is cleared by itself and not with the complete power driven pump. This was accepted by the Central Excise Department and intimated to them by the Assistant Collector of Central Excise, Calcuta-VII Divn. In his letter dated 21-1-74 and in the letter dated 14-3-74 of the Superintendent o....
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....ector are not legal, proper and correct, because it is observed that the function of a pump is to build up pressure and to convert mechanical energy into kinetic energy of the liquid and since it is only the Bowl Assembly which performs that function, it is to be considered as a power driven pump by itself falling under Item 30A of the said Schedule. This contention seems to find support in the decision of the Division Bench of Gujarat High Court in the case of M/s. Jyoti Ltd., Baroda v. Union of India & another (As reported in 1979 (4) E.L.T. (J 546). 5. We have heard both sides and considered the submissions. We find :- (a) In an Appeal No. E/SB-489/1982, filed by the respondent herein, arising out of Or....
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....nbsp; Nylon Ltd. v. Union of India, 1980 (6) E.L.T. 249 (Bom.) for the purpose of imposition of duty or for the purpose of granting exemption from duty. Gopal Hosiery v. ACCE, 1989 (41) E.L.T. 35-42 (Cal.), therefore, it is only those goods which get excluded from the description of goods from the other tariff item in whatever manner, such goods shall be deemed to be goods not specified in that item and thus becoming goods not specified elsewhere for the purposes of Item 68, as held in Hico Products Ltd. v. CCE, 1994 (71) E.L.T. 339 (S.C.). When we find that when Revenue views and holds, the entities to be classifiable under tariff item 68, no classification under Tariff Item 30A earlier could be resorted to when we follow the above decisio....