ORDER
H.R. Syiem, Member (J)
1. The learned counsel for M/s. Subbiah Foundry, Coimbatore, requested condonation of the delay of 1 month 19 days in filing this appeal. After hearing both sides, we condoned the delay and proceeded to hear the case on merits.
2. Mr. Tankala learned counsel for M/s. Subbiah Foundry, Coimbatore, said he adopted all the arguments advanced on behalf of M/s. Texino Industries, Coimbatore, in Appeal No. E. 1904/83-B1.
3. The learned SDR for his part said his arguments would be the same as in the.
4. In the Texmo Appeal E. 1904/83-B1, we announced our judgment in order No. 569/87-B1 dated 31-8-1987 and held that the rotor and the stator of a monoblock pump were parts of an electric pump and were classifiable under Item 30-D. We rule similarly here and reject this appeal.