Classification of Borewell Compressor Pump whether under heading 8414 as Air Compressor or as a part of pump for liquids under heading 8413 - Classification regarding - Central Excise - 23/90-CX.4

Classification of Borewell Compressor Pump whether under heading 8414 as Air Compressor or as a part of pump for liquids under heading 8413 - Classification regarding Circular No. 23/90-CX.4 Dated 11-7-1990 [From F. No. 145/5/90-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of Borewell Compressor Pump whether under heading 8414 as Air Compressor or as a part of pump for liquids under heading 8413 - Classification regarding. Doubts have been raised regarding the correct classification of Borewell (Compresor) Pump whether classifiable under heading 8414 as air Compressor or under heading 8413 as part of pump for liquids. 2. Borewell Compressor Pump consists 2 cylinders arranged in V-form on a crank case. The discharge sides at the 2 cylinders heads are connected by a central cooler. At one end of the shaft, a fly wheel-cum-pully is fitted with a fan for cooling the comprssor and is generally driven by an electric motor. Thus, it is a single stage, twin cylinder splash lubricated air cooled reciprocating compressor. On fitment of 2 pipes and air distributor (a square mesh usually of 1mm. size), a air lift pump is made. The distributor is attached to one end of the pipe (inlet) and is immersed in Borewell. The other end of the pipe is connected to the compressor. The air distributor is led into second pipe (outlet) which is larger in diameter and has perforations on its side at the bottom. The second pipe is fitted in the bore, so as to have a projection of 3 to 4 feet beyond the air distributor in water and with a 3 to 5 feet clearance from the bed of the well (this serves as a delivery pipe). The compressed air from the Compressor through inlet pipe mixes with water in delivery pipe as fine water bubbles through air distributor. Air, water mixture is lower in density than the surrounding water column in the borewell, as a result water column in delivery pipes rises and is finally discharged in pulses (not continuous). 3. On reference to McGraw Hill Dictionary of Scientific and Technical Terms, defining Pump as : "a machine that draws a fluid unit itself through an entrance part and forces the fluid out through an exhaust part". A view was taken that the Borewell Compressor is neither a pump nor a part of pump, but, is regarded as air compressor and is to be classified accordingly. 4. HSN Explanatory Notes at page 1164 under heading 8414 says that Compressors, Air Pumps etc., especially constructed for use with other machines remain classified under this heading and not as parts of such other machines. However, the Conference took note of the claim that the Borewell Compressors cannot be used to force feed machines or apparatus, such as compressed air engines etc., as per HSN Notes at page 1163. Reference was also made to notes at page 1161 under heading 8414 which states that, it covers imulsion pumps (gas lift pumps) described as 'in these liquid is mixed with compressed gas in the outlet pipe, the decrease in the density of the emulsified liquid thus providing the lift. When compressed air is used, the pump is referred to as an air lift pump'. 5. Since, the Borewell Compressor Pump as a whole is designed, marketed and used in handling water only, the Conference recommended their classification as a pump under heading 8413 of Central Excise Tariff Act, 1985. 6. The Board has accepted the recommendation of the Conference and accordingly, it is held that Borewell Compressor pumps are rightly classifiable under heading 8413 as a 'pump'. However the Compressor alone i.e. without pipes and air distributor would be appropriately Classified under heading 8414 in view of HSN Explanatory notes at page 1164. 7. Field formations and Trade may be informed accordingly.