Stampings and Laminations not entitled to exemption under Notification No. 64/86 as amended - Central Excise - 33/90-CX.4

Stampings and Laminations not entitled to exemption under Notification No. 64/86 as amended Circular No. 33/90-CX.4 Dated 28-8-1990 [From F. No. 156/42/89-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86 dated 10-2-1986 as amended - Clarification regarding. Doubts have been raised, whether Stampings and Laminations classified under Chapter 83 of CETA, 1985 are eligible for exemption vide Serial No. 16 of the table annexed to Notification No. 64/86 dated 10th February, 1986 as amended as parts of certain specified power driven pumps primarily designed for handling water or not and particularly as parts of these monoblock pumps designed for handling water, where a separate motor may not come into existence. 2. The matter has been examined in consultation with TRU, in the context of Circular No. 2/87 dated 18th February, 1987 (F. No. 156/1/87-CX.4) and Circular No. 14/88, dated 26th May, 1988 (F. No. 156/26/87-CX.4). It has been held by the Board that Stampings and Lamination are not entitled to exemption as per Serial No. 16 of the table annexed to Notification No. 64/86 as amended. 3. Field formation and Trade may be informed suitably. 4. Pending assessments may be finalised accordingly.