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Issues:
Classification under Notification No. 10/2006-C.E. for imported Centri Water Pumpset. Analysis: The main issue in this case revolves around the classification of an imported consignment under Notification No. 10/2006-C.E. The Respondent imported a Centri Water Pumpset and claimed the benefit of the said Notification, which grants exemption to power-driven pumps primarily designed for handling water. The lower Adjudicating Authority initially denied the benefit, but the Commissioner (Appeals) granted it based on a Board's Circular. The Appellant argued that the benefit was wrongly allowed as the Circular was meant to settle a classification dispute, and the term 'power-driven' in the Notification should be limited to pumps running exclusively on electric power. They contended that mere classification under Chapter Heading 84.13 does not automatically qualify for the Notification's benefit and that the imported goods were not covered by a manufacturer under a single invoice. On the other hand, the Respondent relied on the C.B.E.C. Circular, clarifying that an I.C. engine may be considered an integral part of a power-driven water pump, even if not powered by electric power. They argued that pump engines are manufactured separately by different manufacturers but are shown as a complete pump-set. The Tribunal carefully examined the submissions and records, noting that the goods were declared as a Centri Water Pumpset, indicating the pump and engine were not brought separately. The Tribunal upheld the Commissioner (Appeals) decision, citing the Board's Circular, which states that I.C. engines can be integral parts of power-driven pumps. The Circular also clarifies that power-driven pump sets designed for handling water are eligible for the Notification's benefit. In conclusion, the Tribunal found no error in the Commissioner (Appeals) Order and dismissed the Revenue's appeal, affirming the benefit of Notification No. 10/2006-C.E. to the Respondent.
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