1998 (2) TMI 327 - AT - Central Excise

Summary

Issues:
Classification of "Dynamatic Hand Pump" under CETA, 1985 - Whether it falls under sub-heading 8413.00 or 8479.00?

Analysis:
The Appellate Tribunal addressed the issue of classification of the "Dynamatic Hand Pump" under CETA, 1985. The Collector (Appeals) had classified the product under sub-heading 8413.00, while the Revenue contended it should be under sub-heading 8479.00 as a mechanical device for lifts, hoists, and lifting platforms, similar to a hydraulic accumulator. The Assistant Collector had initially classified it under 8479.00. However, the Collector (Appeals) upheld the assessee's claim for classification under 8413.00, which covers "pumps for liquids whether or not fitted with a measuring device; liquid elevator," granting a nil rate of duty under Notification No. 64/86.

The Tribunal considered technical details and submissions from both parties. The technical pamphlet described the "Dynamatic Hand Pump" as a robust unit made in collaboration with a hydraulics leader, with applications in lifts, hoists, and various tools. The Tribunal referred to definitions of "pump" and "accumulator" from technical dictionaries to distinguish between the functions of a hand pump and a hydraulic accumulator.

The Tribunal analyzed the nature of hydraulic accumulators, including weight-loaded, spring-loaded, and gas-loaded types, emphasizing their role in storing and releasing hydraulic energy. It compared these functions to the "Dynamatic Hand Pump," which primarily relies on human force without storing energy or working in conjunction with a hydraulic system. The Tribunal highlighted that the hand pump falls under sub-heading 8413.00 for pumps for liquids, distinct from the classification of hydraulic accumulators under 8479.00.

Based on the technical descriptions and definitions provided, the Tribunal concluded that the "Dynamatic Hand Pump" does not qualify as a hydraulic accumulator and should be classified under sub-heading 8413.00. Therefore, the Tribunal rejected the Revenue's appeal and upheld the Collector (Appeals)'s decision to classify the product under sub-heading 8413.00, benefiting from the nil rate of duty under Notification No. 64/86.