2014 (6) TMI 515

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....als). 3. The assessee M/s. Lavrids Knudsen Maskinf Fabrik (India) Ltd. (now merged with M/s. Alfa Laval India Ltd.) are engaged in the manufacture of excisable goods i.e. P.D. pumps classifiable under Chapter Heading 84 of the Central Excise Tariff. The assessee filed classification list claiming Nil rate of duty in respect of two models of P.D. Pumps i.e. Model EM1AL and FM1AL by claiming that these P.D. pumps are primarily designed for handling water. A show cause notice dated 3-3-1999 was issued demanding duty by denying the benefit of Notification Nos. 54/93-C.E., dated 28-2-1993, 46/94-C.E., dated 1-3-1994 and No. 56/95-C.E., dated 16-3-1995 during the period February 1994 to 21-7-1996. The adjudicating authority confirmed the ....

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....uty in respect of P.D. pumps primarily designed for handling water. 8. The contention of the appellant is that the appellant filed classification list dated 1-3-1993, 1-4-1994 and 16-3-1995 claiming the classification of P.D. Pumps under Chapter Heading 84.13 of the Central Excise Tariff and thereafter cleared the pumps at nil rate of duty, as the same were primarily designed for handling water. The Revenue has not raised any objection till 3-3-1999. A show cause notice was issued on 3-3-1999 for denial of the benefit of the Notifications and the show cause notices were issued by invoking the extended period of limitation on the ground of suppression with intent to evade payment of duty. The contention of the appellant is that as th....

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.... of the pumps classifiable under Chapter Heading 84.13 of the Central Excise Tariff "primarily designed for handling water". The other notifications are similarly worded. The product literature produced by the appellant shows that the pumps in question are not exclusively designed for handling water as one the pumps are flame proof and other is used for liquid other than water also. The product literature also shows that these are cleared to various industrial consumers. In view of this, we find that the pumps in question cannot be said to be primarily designed for handling water. Hence the appellants are not entitled to the benefit of the Notifications in question which provide nil rate of duty in respect of the pumps which are primarily d....