2022 (5) TMI 963 - AAR - GST

Classification of goods - rate of GST - HSN Tariff - fire safety product assembled on trolley, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley - to be classified as HSN 84241000 as general firefighting equipment or not - HELD THAT - On reference of description of the Goods which is a water mist firefighting trolley, it is found that it is an assembly of Pump driven through engine, water tank, hose reel, pipe and gun and these assembled parts are kept on trolley. This firefighting goods sprays water in such a way that a small quantity of water is sprayed at high velocity to make very fine disjointed droplets of water covering an exponentially larger area. The high pressure hose reel is fitted with high pressure fog/ jet gun. The gun has a pistol grip nozzle having discharge of atleast 12-30 lpm at 100 bar (pressure). Thereby subject goods are called water mist firefighting goods. We find that the description of the goods may be categorized as Firefighting pump with internal reservoir and thereby, as per HSN Explanatory Notes does not merit classification at Tariff 84241000. The subject product is not a Fire fighting vehicle as described at Tariff 8705. The subject goods have ultrahigh pressure pump driven through the engine to discharge water at a specified LPM at specified pressure (bar) and thereby the goods need to be fitted or designed to be fitted with pressure measuring device - the said goods have nozzle attached to the water pipe permitting the control of the water mist discharged. It is found that this Tariff item 84131990 satisfying the product description. The HSN explanatory notes to 8424 has excluded such fire extinguishing goods and categorized them under 8413. Thus, the said Fire safety product trolley at HSN 84131990.

Summary

Issues: Classification of 'fire safety product assembled on trolley' under HSN Tariff.

1. Brief Facts: The applicant seeks a ruling on the classification of a 'fire safety product assembled on trolley' under the HSN Tariff as general firefighting equipment.

2. Personal Hearing: The virtual hearing was attended by the applicant's Managing Director and Advocate, reiterating their submission.

3. Revenue's Submission: The revenue did not submit comments or appear for the hearing.

4. Findings: The Tribunal notes that the HSN Tariff cited by the applicant describes fire extinguishers and excludes firefighting pumps. The HSN Explanatory Notes are considered a guide for classification in the GST Tariff.

5. Classification Analysis: Referring to Tariff 8413, which includes pumps for liquids, the Tribunal examines the description of the goods in question, identifying them as a water mist firefighting trolley with specific operational components. The goods are determined to be categorized as a firefighting pump with an internal reservoir, falling under Tariff 84131990 as per the HSN Explanatory Notes.

6. Decision: Based on the discussion and findings, considering the HSN Explanatory Notes to Chapter heading 8424 and Subheadings 841311 and 841319, the Tribunal rules to classify the 'fire safety product trolley' under HSN 84131990 as per the GST Tariff.