Back
RAKESH KUMAR, S.K.MOHANTY
U. P. Pumps (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Kanpur – Respondent
Rakesh Kumar, Technical Member - The appellants are manufacturers of treadle pumps, which are feet operated pumps, which can lift water from the depth up to 7 Mtrs. and are normally used for minor irrigation purposes for lifting water from beneath or surface water ponds, canals or rivers. The dispute is about classification of this product. According to the Department, the Treadle pumps are classifiable under sub-heading No. 8413.80 of the Tariff as "other pumps for liquids", which according to the appellants, these pumps are meant for minor irrigation purposes and are correctly classifiable as "mechanical appliances of a kind used in agricultural or horticulture" under Heading No. 8424.10 of the Tariff. Vide order-in-original dated 16-1-2004 passed by the jurisdictional Asst. Commissioner, the treadle pumps were classified under Heading 8413.80. The appellant filed an appeal before the Commissioner (Appeals) against this decision of the Asstt. Commissioner and the Commissioner (Appeals) vide order-in-appeal dated 22-8-2005 upheld the classification of the treadle pump under sub-heading No. 8413.80. Against this order of the Commissioner, this appeal has been filed.
2. Heard bo
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
