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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 ..... 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 is common therefore they are disposed of by a common order. In these cases Commissioner (Appeals) vide his impugned orders granted the benefit of exemption Notification No. 10/2006-C.E., dated 1-3-2006 to the respondents. The said benefit was earlier denied by the lower adjudicating authority. The respondents imported vertical centrifugal water pump for agriculture comprising of diesel engine along with pump. The respondents classified the goods under Chapter Tariff Heading 841370 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 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. 5. We have considered the submissions and carefully verified the records of the case. We 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 eith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower 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. 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. 6. In view of the above circumstances, we do not find any infirmity in the Commissioner (Appeals') Orders. The Appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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