2006 (7) TMI 437

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.... Shri R.C. Sankhala, DR, for the Respondent. [Order per : S.S. Kang, Vice President]. -  The applicants filed this application for waiver of pre-deposit of duty of Rs. 1,78,08,035/- and penalty of equal amount. 2. In this case, the benefit of notification No. 6/2002-CE was denied in respect of I.C. engine on the ground that I.C. Engines are merely placed in carton containing ....

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....ntitled for exemption. The applicants relied upon the Board's circular dated 26-6-1996 where it has been clarified that power driven pump set may be a pump having an inbuilt prime mover designed and built as a complete unit, called a monoblock pump-set, or a pump and a prime mover being two separable units whether coupled or not put/intended to be put on a common platform and are to be classified ....

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....ot amount to manufacture. In the present case, the pump is procured from the market and is placed with I.C. Engine in a carton, therefore, it cannot be said that the applicants are clearing P.D. Pump set and therefore, are not entitled for the benefit of the notification. 5. We find that in the case of Fedders Lloyd Corporation Ltd. (supra) the issue of split air conditioner was decided wh....