2013 (3) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Mishra, Additional Commissioner (AR) Per: S.S. Kang: 1. Heard both sides. 2. The applicant filed the application for waiver of pre-deposit of duty of Rs.68,44,267/-, interest and penalty. 3. The demand is confirmed after denying the benefit of Notification no. 10/2006-CE dated 01.03.2006. 4. The applicants are engaged in the manufacture of power driven pumps. For clearing the set....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of the notification is being denied on the ground that the applicants are clearing the pressure booster system which consists of more than one pumps and the product in question is assembled to electric motors, shaft, ball bearing, casing, impeller etc. As the product in question i.e pressure boosting system consists of power driven pumps, control panel, water tanks, cable, switches. Therefore, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....igned for handling water. 7. The Revenue relies upon the finding of the lower authority and submitted that the power driven pump is input for manufacture of the pressure boosting system. Therefore, it cannot be said that pressure boosting system is simply power driven pumps. Hence the demand is rightly made. 8. We have gone through the provisions of the notification as well as the Central Ex....