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Issues: Classification of imported pump for pumping grease under Customs Tariff headings 8413.81 and 84.79
In this case, the Appellate Tribunal CEGAT, New Delhi, heard an appeal filed by the revenue against the order-in-appeal by the Collector of Customs, Cochin. The Collector had classified the pump imported by the respondents under sub-heading No. 8413.81 of the Customs Tariff, which the revenue contested. The revenue argued that the pump, part of a printing machinery system called Traban System, should be classified under Tariff Heading 84.79 due to its function in automatic greasing. The respondents, however, contended that the pump's function was limited to pumping grease from the reservoir to the master feeder block, not distributing it to various parts of the machine. The Collector, Customs, analyzed the technical literature and determined that the pump's function was indeed restricted to pumping grease to the master feeder block, not acting as a pump type automatic machine greaser. The Collector referred to H.S.N. notes under Chapter 84 to support the classification under sub-heading No. 8413.81. Consequently, the Tribunal upheld the Collector's classification, dismissing the appeal. In summary, the main issue revolved around the classification of the imported pump for pumping grease under the Customs Tariff headings 8413.81 and 84.79. The revenue argued for classification under Tariff Heading 84.79, citing the pump's role in an automatic greasing system, while the respondents maintained that the pump's function was limited to transferring grease to the master feeder block. The Collector, Customs, after reviewing technical literature, concluded that the pump's function aligned with sub-heading No. 8413.81, as it solely pumped grease to the master feeder block without distributing it further. The Tribunal affirmed this classification, dismissing the revenue's appeal.
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