1975 (12) TMI 161

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..... a part in hand pumps for drawing water from underneath the ground. This Cylinder is fitted with piston which moves up and down to create the necessary vacuum to draw water from the ground. This part was earlier being assessed as pipe and tubes but they state that it was due to their lack of technical knowledge and of the Central Excise Rules and instructions. They plead that this part may be order .....

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..... Ram Avtar Budhai Prasad v. Asstt. Sales Tax Officer, Akola wherein also the Supreme Court have held that the meaning as understood in common parlance should be attributed and not the meaning in the technical sense. 2. I have seen a sample of the subject goods during the oral hearing and observe that it has been case, is of copper and copper alloy and is in short length. Evidence produced also .....

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