Case Law Details
Prithvi Pumps Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Introduction: The case of Prithvi Pumps Vs C.C.E. & S.T. (CESTAT Ahmedabad) revolves around the eligibility of Small Scale Industries (SSI) exemption for the final product, Submersible Pumps, categorized under CETH 8413 7010. The primary dispute is whether the appellant qualifies for SSI Exemption, given that their product, while conforming to Bureau of Indian Standards (BIS) specifications, lacked a certificate initially. This article delves into the details of this case, the arguments put forth, and the final judgment.
Detailed Analysis:
1. Appellant’s Argument: Shri P.P. Jadeja, the consultant representing the appellant, contended that there is no evidence provided by the department to prove that the appellant’s pumps did not meet BIS standards. The appellant asserted that even without an initial certificate, their product adhered to BIS specifications. Furthermore, they argued that the absence of a certificate does not invalidate their claim since the Notification does not necessitate it.
2. BIS Certificate: It was highlighted by the appellant that for the same product, the BIS subsequently issued a certificate affirming that it conformed to BIS standards. This strengthened the appellant’s belief in the legitimacy of their product’s compliance with BIS norms.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
