2015 (10) TMI 2268 - AT - Central Excise

Classification of goods - Classification under 8485.90 or under 8413.90 - Base frames - Held that - 8485 covers certain parts which are used in a wide variety of machine but are not included by specific names under Chapter 84 in other headings (e.g. ball bearing). Moreover, the said explanatory notes specifically include base plates under 8485. Base plates by very nature would also include base frame and thus would be covered by 8485.90. Base plates and base frames are designed keeping in view the machine or mechanical appliances to be mounted on it. As discussed earlier the base frame is not an integral part of the pump, it is only an accessories to the pump. Even the appellant sells the pump without base frame, as also with base frame. Whenever he is selling along with base frame, its price is separately charged. Keeping in view the above facts in our considered view, the base frame would be classifiable under 8485 and not 8413, irrespective of the fact that such base frames are designed for specific model of the pumps. - Decided against assessee.

Summary

Issues Involved:
Classification of base frames for pumps under Customs Tariff Act, 1975 - Whether classifiable under 8413.90 or 8485.90.

Analysis:
The case involved a dispute regarding the classification of base frames used for mounting pumps. The Revenue contended that the base frames should be classified under 8485.90, while the appellant argued for classification under 8413.90. The appellant claimed that the base frames were specifically designed for each model of pump and were essential for efficient functioning, thus falling under 8413.90. They provided evidence such as purchase orders, invoices, and a Chartered Engineer's certificate to support their claim.

The appellant's counsel highlighted that the base frames were not interchangeable between different pump models, emphasizing their specific design for each pump set. They argued that since the base frames were integral to the functioning of the pumps, they should be classified under 8413.90. The counsel also pointed out that selling pumps without base frames to some customers did not diminish the importance of the base frames as essential accessories.

On the other hand, the Revenue argued that the base frames were not integral parts of the pumps but rather accessories that could be sold separately. They referred to the HSN explanatory notes under 8485, which specifically mentioned base plates as falling under that classification. The Revenue contended that since the base frames were similar to base plates, they should be classified under 8485.90 as parts of machinery not specified elsewhere.

After considering the submissions from both sides, the Tribunal examined the purchase orders and invoices provided by the appellant. They noted that the base frames were sold separately from the pumps, indicating that they were accessories rather than integral parts. The Tribunal referred to the relevant headings and explanatory notes under 8413 and 8485 to determine the correct classification.

The Tribunal concluded that since the base frames were designed to be parts of machinery in general and not specific to any particular machine, they should be classified under 8485.90. Despite being designed for specific pump models, the base frames were considered accessories and not integral parts of the pumps. Therefore, the Tribunal dismissed the appeal and upheld the classification of the base frames under 8485.90, in line with the Revenue's contention.