1998 (10) TMI 139

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..... r (T)]. Appellants manufactured and cleared incomplete pumps of handling water . Such incomplete pump has been classified by Collector of Central Excise, Pune under Chapter 84.13 as power driven pump relying on Rule 2(a) of Interpretative Rules. However, the appellant s claim for exemption under Notification No. 155/86 was rejected on the ground that the item in question is not complete .....

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..... on. He also relied upon decision of the CEGAT, BHEL v. Collector of Customs - 1990 (47) E.L.T. 10 (T) wherein the Tribunal held that interpretative rules are inapplicable for interpreting and enlarging the scope of Notifications. 4. We have perused the records and have considered the submissions made by both sides. We find that in the instant case, the Notification as well as the Tariff entry re .....

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