9911796707
TMI Blog2000 (10) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... inction between pump set and pump and that since function of Love-Joy Coupling is only to couple the pump with electric motor, it cannot be said to be a part of power driven pump. 2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of liquid pumps and power driven pumps. The liquid pumps are used for handling water and couple the said liquid pumps to a prime mover such as electric motor or diesel pumps with a shaft coupling known as Love-Joy Coupling. The appellant claimed the benefit of Notification No. 64/86 dated 10-2-86 which exempts the parts of power driven pumps falling under chapter 82, 83 or 84. The appellant got L-6 licence and C.T. 2 certificate for receiving these Love-Joy Couplings i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal source of power, they are correctly classifiable under Item No. 30A of the erstwhile Central Excise Tariff; that this item is now covered by Chapter heading 84.13. Ld. Counsel submits that the Asstt. Collector had held that the Love-Joy Coupling is a part of electric motor falling under chapter 85 and not a part of power driven pump; that the Asstt. Collector's findings were contrary to the contents of the SCN; that thus, the Asstt. Collector had travelled beyond the scope of SCN. Ld. Advocate submits that the findings of the Collector that the demand can always be issued under Section 11A read with Rule 192 when the exemption was wrongly availed, is contrary to the provisions of Chapter X; that Chapter X is a self-contained code and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mp set is that of the pump, the pump set is rightly classifiable under chapter heading 84.13." He, therefore, prays that the appeal may be allowed. 4. Shri S.N. Singh, ld. SDR reiterates the findings of the lower authorities. 5. We have heard the rival submissions. We have also perused the case law as also the clarification of the CBEC. On careful consideration of these documents, case law and the evidence on records, we find that the CBEC have clearly clarified that principal function of the pump set is that of pump, the pump set is rightly classifiable under chapter heading 84.13. It is also well settled law that the department is prevented from arguing against the clarifications issued by the CBEC. Since the position has been clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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