TaxTMI 
TaxTMI 
2025 (5) TMI 1751
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....arts, falling under Tariff Entries 84137094/93 and 84139120 respectively of the First Schedule to the Central Excise Tariff Act, 1985. 2. During the course of EA-2000 Audit, it was noticed by the Revenue that the appellant had cleared their excisable goods falling under the Tariff Entry 84137094 as 'Centrifugal Power Driven Pump V.T. / H.T. for handling water', but had not discharged appropriate Service Tax thereon for the period from December, 2010 to October, 2015. It was also noticed that the appellant had availed concessional rate of duty, as applicable during the period under dispute, by availing the benefit under Notification Nos. 10/2006-C.E. dated 01.03.2006 (Sl. No. 17) and 12/2012-C.E. dated 17.03.2012 (Sl. No. 235), as amended. ....
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.... were classifying the goods viz. Centrifugal Power Driven Pumps of Vertical Type and its spares, mainly used for handling water, under the Tariff Item No. 8413.11; after introduction of the 8-Digit Code, they started describing the goods under the Tariff Item No. 84137094, since the goods manufactured by them were of 'Vertical Type' and the same were specifically mentioned in Tariff Entry 84137094 of the Central Excise Tariff Act, 1985. The appellant have submitted that they are eligible for availing the benefit of Notification No. 10/2006-C.E. dated 01.03.2006 (Sl. No. 17) and Notification No. 12/2012-C.E. dated 17.03.2012 (Sl. No. 235), as amended and thus, have availed concessional rate of duty and paid duty accordingly; this inf....
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.... Authorized Representative of the Revenue contends that the demand has been rightly confirmed in the impugned order. 6. Heard both sides and perused the appeal records. 7. We observe that the issue involved in the case is whether the goods in question, namely, "Centrifugal Power Driven Pumps Vertical Type / Horizontal Type for handling water", manufactured by the appellant are eligible for the benefit provided under Notification No. 10/2006-C.E. dated 01.03.2006 (Sl. No. 17) and Notification No. 12/2012-C.E. dated 17.03.2012 (Sl. No. 235), as amended, or not. 7.1. The contention of the Revenue is that the said goods are classifiable under Tariff Item No. 84137094 for which the above Notifications are not applicable; the Revenue argues th....
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....l flow and mixed flow vertical pumps 6% - 8. From the above, it is seen that "centrifugal pumps (horizontal and vertical)"are eligible for concessional rate of duty in terms Sl. No. 235 of the aforesaid Notification No. 12/2012-C.E. In the present case, the goods manufactured by the appellant fall under the Central Excise Tariff Heading No. 8413. Thus, we find that Sl. No. 235 of Notification No. 12/2012-C.E. reproduced supra, covers the goods manufactured by the appellant. 9. We also take note of the submission made by the appellant that the goods designed by them are 'primarily designed for handling water' and even if their classification is determined to be under Tariff Item 84137010, the goods are still eligible for the bene....