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TMI Blog2012 (11) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-2012 - Shri S.K. Gaule, Dr. D.M. Misra, JJ. REPRESENTED BY : Shri A. Chakraborty, Asstt. Commissioner, for the Appellant. Shri K.K. Sanyal, Consultant, for the Respondent. [Order per : S.K. Gaule, Member (T)]. Revenue has filed these applications for condonation of delay 80 (eighty) days in the case of M/s. Asian Diesel Spares, 80 (eighty) days in the case of M/s. General Trading Co., 61 (sixty one) days in the case of M/s. Global Sales and 86 (eighty six) days in the case of M/s. Indian Rice Mills Stores. In view of the reasons explained in the applications the delays are condoned. 2. After hearing both sides we find that the appeals itself can be disposed of at this stage. The issue involved in all these appeals i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Board s Circular settled the classification dispute which was not relevant to the issue. The Appellant contended that the benefit under Sl.No. 17 of Notification. No. 10/2006-C.E. is to be given, if the pumps are driven exclusively by electric power. The benefit of the said Notification is not extendable to the manufacturer who does not manufacture pumps and I.C. Engines together and clears them from the same unit. 4. The Contention of the Respondent is that the C.B.E.C. Circular No. 224/58/96-CX., dated 26-6-1996 relied upon by the 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 necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. As the principal function of a pump set is that of the pump, the pump set is rightly classifiable under Chapter sub-heading 84.13. 3. Hence, the Board is of the view that Power Driven Pump Sets are classifiable under Chapter Heading 84.13 and if such Power Driven Pump Sets are primarily meant for handling water, the benefit of Notification 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. En ..... X X X X Extracts X X X X X X X X Extracts X X X X
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