1997 (5) TMI 310 - AT - Central Excise

Summary

The appellant appealed against the Order-in-Appeal by the Collector of Central Excise (Appeals), Bombay. The Collector had imposed a demand on electric motors used in manufacturing monoblock pumps, but the Tribunal ruled in favor of the appellant. The Tribunal found that electric motors used in manufacturing monoblock pumps are not liable to duty under the Central Excise Tariff as they are different from other base electric motors. The appeal was allowed based on previous Tribunal decisions.