Condition NoCondition
58If the goods are used,-

(i) in the manufacture of the following power driven pumps primarily designed for handling water, namely :-
(a) Centrifugal pumps (horizontal or vertical pumps);
(b) Deep tube-well turbine pumps;
(c) Submersible pumps;
(d) Axial flow and mixed flow vertical pumps; and
(ii) (a) within the factory of production; or
(b) where such use is elsewhere than in the factory of production, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.