| Date: |
02-02-1994
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| Notification No: |
Central Excise Circular No 11/1994
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise - Clarification whether stampings and laminations are parts of PD Pumps in terms of Notification No. 64/86 dated 10.02.1986 as amended
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Regarding Central Excise - Clarification whether stampings and
laminations are parts of PD Pumps in terms of Notification No. 64/86 dated
10.02.1986 as amended
Circular
No. 11dated 2nd
February 1994
I
am directed to invite your kind attention to Circular No. 33/90-CX.4 dated
28.08.1990 wherein it was clarified that Stampings and Laminations classifiable
under Chapter 83 of the Central Excise Tariff Act, 1985 are not entitled to
exemption as per S.No. 16 of the Table annexed to Notification No. 64/86 as
amended.
2.
CEGAT in its Order No. E/325-335/93-B.1 dated 17.09.1993 in the case of
Collector of Central Excise Ahmedabad/ Bombay vs. M/s B.R. Industries and
others has not accepted the stand taken by the Revenue in the aforesaid
Circular. CEGAT has allowed the benefit of Notification No. 64/86 to
Stampings and Laminations used in Electric Motors or in Rotors or Stators, which
in turn is used as component parts in manufacture of power driven pumps.
3.
The Board has accepted the judgement and accordingly instructions
contained in Circular No. 33/90-CX.4 dated 28.8.1990 stand withdrawn.
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