2003 (10) TMI 444

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....Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the benefit of the exemption contained in Notification 64/86 will be available to Lovejoy couplings. The notification exempts from duty parts of power driven pumps falling one of the Chapters 83, 84 and 85 of the tariff. In the order impugned in this appeal, the Commissioner (Appeals)....

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....by itself even without either prime mover relying for this purpose upon the decision of the Tribunal in CCE v. Kishore Pumps Pvt. Ltd. - 1997 (91) E.L.T. 91. In that decision the Tribunal was concerned with whether the cost of the electric motors should form part of the power driven pump when it was not together is supplied an optional accessory. The Tribunal came to the conclusion essentially rel....