1981 (8) TMI 73

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....and Manufacturing Co. Ltd. (hereinafter to be referred to as Importers) imported a consignment of Barmag precision Gear Pumps type SF 119D which were assessed to Countervailing duty under item 30A of CET as power Driven pumps; but their claim for refund of countervailing duty on the ground that Item 30A of CET is applicable to power Driven pumps for liquide and not the subject pumps, was rejected ....

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.... not be extended to the subject pumps which could not function independently i.e. except as parts of some machinery. In this particular case, they stated that the pumps were in the nature of part of viscose spinning mills and they used the shaft as well as motor of the mill in their functioning as a pump. Since these pumps could not function independently on their own, they should not be treated a....