Central Excise - Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86, dated 10-2-1986 as amended - Clarification regarding - Central Excise - 11/11/94-CX

Central Excise - Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86, dated 10-2-1986 as amended - Clarification regarding Circular No. 11/11/94-CX Dated 2-2-1994 [From F. No. 151/13/92-CX.4 (Pt)] Government of India Ministry of Finance (Department of Revenue), Central Board of Excise Customs, New Delhi Subject : Central Excise - Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86, dated 10-2-1986 as amended - Clarification regarding. I am directed to invite your kind attention to Circular No. 33/90-CX.4, dated 28-8-1990 wherein it was clarified that Stampings and Laminations classifiable under Chapter 83 of the Central Excise Tariff Act, 1985 are not entitled to exemption as per Sl. No. 16 of the Table annexed to Notification No. 64/86 as amended. 2. CEGAT in its Order No. E/325-335/93-B.1, dated 17-9-1993 in the case of Collector of Central Excise, Ahmedabad / Bombay v. M/s. B.R. Industries and Others has not accepted the stand taken by the Revenue in the aforesaid Circular. CEGAT has allowed the benefit of Notification No. 64/86 to Stampings and Laminations used in Electric Motors or in Rotors or Stators which in turn is used as component parts in manufacture of power driven pumps. 3. The Board has accepted the judgment and accordingly instructions contained in Circular No. 33/90-CX.4, dated 28-8-1990 stand withdrawn.