2000 (11) TMI 912 - AT - Central Excise

Summary

The issue in the appeal was whether certain assemblies constitute Power Driven Pumps eligible for excise duty exemption. The Tribunal held that only the Bowl Assembly qualifies as a Power Driven Pump, not the other assemblies. The appeal was dismissed on merits, but remanded for reevaluation of the demand for the period not time-barred.