1993 (3) TMI 226 - AT - Central Excise

Summary

Issues: Classification of sewage handling pumps as power-driven pumps under Central Excise Tariff

The judgment revolves around the classification of sewage handling non-clog and angle flow horizontal/vertical pumps manufactured by the appellant. The Collector (Appeals) classified the pumps under T.I. 30A of the Central Excise Tariff, while the department claimed they should be classified under T.I. 68. The key issue is whether the impugned goods, designed for handling "muddy water," can be considered as liquids for classification purposes.

Analysis:

The department contended that the impugned pumps should not be classified as power-driven pumps under T.I. 30A but under T.I. 68. They argued that according to the Webster's dictionary, liquids are substances that flow freely like water, while mud is a mixture of solid particles and water. The department emphasized that the pumps are specifically designed for handling mud dredging or sewage, which cannot be equated with liquids.

The department further argued that the design and mechanism of the pumps are specialized for lifting heavy quantities of mud and dirt mixed with water, where water acts merely as a carrying medium. They suggested that the term "liquid" in the tariff should be interpreted to exclude substances like mud-sewage that require specific mechanisms like sewage pumps.

During the proceedings, the department's representative cited definitions of "fluid" and "liquid" from the Concise English Dictionary to support their argument that liquids are substances that are uncompressible and move freely among themselves, like water or oil. They highlighted that the impugned goods are designed for handling sewage, which is essentially waste water according to the New Encyclopaedia Britannica.

The appellant requested the case to be decided based on a previous decision involving a similar product, emphasizing that the Collector (Appeals) based their decision on a previous case. The Tribunal considered various definitions and references, including the New Encyclopaedia Britannica and Marks Standard Hand-Book for Mechanical Engineers, to conclude that sewage, being akin to waste water, can be considered a liquid. Consequently, the department's appeal was rejected, affirming the classification of the pumps under T.I. 30A of the Central Excise Tariff.