2010 (2) TMI 1008

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..... escribed their product as Centri Water Pumpset comprising of D. Engineering R176RC4 in the Bill of Entry. They classified the same under Chapter Tariff Heading : 8413 70 10 and claimed the benefit of the Notification No. 10/2006-C.E., dated 1-3-2006 (Sl. No. 17). The said Notification granted exemption to power-driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tubewell turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps. The lower Adjudicating Authority assessed the Bill of Entry by denying the benefit of Notification No. 10/2006-C.E. The Commissioner (Appeals) while relying upon the Board s Circular No. 224/58/96-CX., dated 26-6-96 allowed the benefit of th .....

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..... Commissioner (Appeals), clearly clarifies that pump i.e. I.C. engine may be treated as an integral part of power-driven water pump. This conclusively proves that the power-driven water pump is not necessarily required to be driven by electric power. It may also be driven by diesel engine. Contention of the respondent is that pump engines are manufactured separately by different manufacturers showing them complete pump-set. 6. I have considered the submissions and carefully verified the records of the case. I find that the respondent has declared the goods in the Bill of Entry as Centri Water Pumpset comprising of D. Engineering R176RC4 which is not disputed by either side. Therefore, the contention that P.D. pumps and diesel engine hav .....

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..... ion No. 56/95, dated 16-3-1995 will be admissible to the whole pump set. From the above, it is clear that the Board s Circular not only deals with classification but also underlines that I.C. Engine may be treated as an integral part of P.D. Pump. Moreover, diesel engine is an I.C. engine, is not in dispute. The Notification exempts power-driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps. 7. In view of the above circumstances, I do not find any infirmity in the Commissioner (Appeals ) Order. The appeal is devoid of any merit. Accordingly, the impugned Order is upheld and the Revenue s appeal is .....

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