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TMI Blog2013 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... notification as well as the Central Excise Tariff classification. The applicants are claiming classification under Heading 84137010 which covers power driven pump primarily designed for handling water. As the classification is not disputed by the Revenue, therefore, prima facie the applicants have made out a strong case for waiver of pre-deposit of the dues. Pre-deposit of the dues is therefore wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The Notification provides as under:- Sr. no. Chapter or heading or sub-heading or tariff item Description of goods Rate under the first schedule 1 2 3 4 17 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tube-well turbine pump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification provides the benefit of power driven pumps primarily designed for handling water, namely centrifugal pumps etc. Applicants are manufacturing the pressure boosting system which is consisting of more than one centrifugal pumps and the same is used for lifting the water. The applicants are classifying the product in question under Heading 84137010 and the Revenue is not disputing the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower driven pump primarily designed for handling water. As the classification is not disputed by the Revenue, therefore, prima facie the applicants have made out a strong case for waiver of pre-deposit of the dues. Pre-deposit of the dues is therefore waived and recovery thereof stayed for hearing of the appeal. 9. Stay petition allowed. (Dictated in Court) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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