1981 (8) TMI 73

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..... consignment of Barmag precision Gear Pumps type SF 119D which were assessed to Countervailing duty under item 30A of CET as power Driven pumps; but their claim for refund of countervailing duty on the ground that Item 30A of CET is applicable to power Driven pumps for liquide and not the subject pumps, was rejected by the Assistant Collector of Customs. On appeal however, the Appellate Collector .....

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..... xcept as parts of some machinery. In this particular case, they stated that the pumps were in the nature of part of viscose spinning mills and they used the shaft as well as motor of the mill in their functioning as a pump. Since these pumps could not function independently on their own, they should not be treated as power driven pumps within the meaning of aforesaid item. They also made a point t .....

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..... r fall outside the scope of item 30A of CET. The Government therefore, hold that the impugned pumps, for which the power source is from the machine only and not external, fall outside the purview of item 30A of CET as held by the Appellate Collector. In view of the foregoing, the Government of India uphold the appellate order and drop the review proceeding. - - TaxTMI - TMITax - Central Ex .....

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