2005 (3) TMI 551 - AT - Central Excise

Summary

Issues: Classification of Reciprocating Pumps - Heading No. 84.24 vs. Heading 84.13

In this judgment by the Appellate Tribunal CESTAT, CHENNAI, the dispute revolved around the classification of "Reciprocating Pumps" (Vehicle Washers) manufactured by the appellant. The impugned order classified the pumps under Heading No. 84.24, contrary to the appellant's claim for classification under Heading 84.13.

The tribunal, although the matter was scheduled for stay applications, decided to hear both sides at length and disposed of the appeals itself without the requirement for pre-deposit.

The appellant contended that the Commissioner erred in considering the use of the pump rather than its fundamental nature as a pump. It was argued that the pump could serve multiple purposes, and classification should not be solely based on its actual use. Reference was made to Circulars issued by the Board, advising the classification of similar items as pumps, emphasizing that the principal function of a pump set is that of a pump.

The Board's Circular clarified that Power Driven Pump Sets are classifiable under Chapter Heading 84.13, especially if primarily intended for handling water, making them eligible for certain benefits. Since the item in question primarily functioned as a pump, it should be classified as such under Heading 84.13 in accordance with the Circular, disregarding the use to which the pump is put.

Consequently, the tribunal allowed the appeals, set aside the impugned order, and granted any consequential relief to the appellant based on the classification of the Reciprocating Pumps as pumps under Heading 84.13.