2015 (4) TMI 32 - AT - Central Excise

Classification of goods - Treadle Pumps, which are feet operated pumps, which can lift water from the depth upto 7 Mtrs and are normally used for minor irrigation purposes for lifting water from beneath or surface water ponds, canals or rivers - whether the goods, in question, are the pumps, covered by the Heading no.8413.80 as claimed by the department or the goods, in question, are the mechanical appliances for projecting, dispersing, spraying liquids or powders for agricultural or horticulture covered by Heading No.8424.10 of the Tariff as claimed by the appellant. Held that - goods, in question, are the pumps primarily designed for lifting water to the surface from the depth upto 7 Mts. and are feet operated pumps. Though the same are primarily meant for agricultural uses, the fact remains that the same are feet operated pumps for handling water. The same cannot be said to be the mechanical appliances for projecting, dispersing or spraying liquids or powders and thus, the same cannot be treated as the irrigation system. Therefore, in our view, the goods are specifically covered by the Heading no.8413.80. In any case, as per the General Rules for interpretation of the Tariff, the heading which provides the most specific description shall be preferred to Heading providing more General description. In view of this, the goods in question are correctly classifiable under Heading 8413.80. - Decided against Assessee.

Summary

Issues:
Classification of Treadle Pumps under the Central Excise Tariff - Whether under sub-heading no.8413.80 as other pumps for liquids or under heading no.8424 as mechanical appliances for agricultural or horticulture.

Analysis:
The case involved a dispute over the classification of Treadle Pumps, which are feet-operated pumps used for minor irrigation purposes. The department classified them under sub-heading no.8413.80 as other pumps for liquids, while the appellants argued they should be classified under heading no.8424 as mechanical appliances for agricultural or horticulture. The Asst. Commissioner initially classified the pumps under 8413.80, which was upheld by the Commissioner (Appeals), leading to the appeal.

The appellant contended that since the pumps are specifically meant for agricultural or horticultural use, they should be classified under 8424.10. They cited relevant case law and technical literature to support their argument that the end use of the goods is crucial for classification. They emphasized that the pumps are only used for minor irrigation purposes, making them more aligned with the classification under 8424.10.

The Departmental Representative defended the classification under 8413.80 by highlighting that the pumps are primarily designed for handling water, falling under the specific description of the said heading. They argued that the more specific description in 8413.80 should prevail over the general heading in 8424.10, which covers mechanical appliances for agricultural or horticultural use.

Upon considering both sides' submissions and examining the records, the Tribunal analyzed the relevant tariff headings. Heading no.8413 covered pumps for liquids, while heading no.8424 encompassed mechanical appliances for projecting, dispersing, or spraying liquids or powders for agricultural or horticulture. The Tribunal found that the Treadle Pumps, designed for lifting water from depths up to 7 meters, were more aligned with the specific description under 8413.80 for pumps for liquids, rather than the general classification under 8424.10 for mechanical appliances for agricultural or horticultural use.

Ultimately, the Tribunal dismissed the appeal, affirming the classification of the Treadle Pumps under sub-heading no.8413.80 as other pumps for liquids, based on their primary function of handling water and the specific description provided in the Central Excise Tariff.