1997 (12) TMI 456 - AT - Central Excise

Summary

The dispute is about the excisability of the electric motor portion of a monoblock pump. The appellant argued that the electric motor portion was not excisable, citing relevant case law and a circular from the Central Board of Excise and Customs. The tribunal agreed with the appellant, stating that the issue had already been considered in previous cases and ruled in favor of the appellant.