9911796707
TMI Blog1997 (12) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ssors. 2. The learned lower appellate authority has passed the order in the context of the fact that what was cleared by the appellant was air compressor. He has noted down the fact that the air compressor alone are manufactured by the appellants and the air compressor was not supplied with either the distributor or pipes. He has, however, held the item to be a part of the bore-well pump and his rationale in this regard as set out in the order is as under : The air compressors are covered under sub-heading 3414.30 and 8414.40 respectively, which are of the following type. 8414.30 - Compressors of a kind used in refrigerating equipment. 8414.40 - Air compressors mounted on a wheeled chassis for towing. On page 1163 of H.S.N., it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 17-3-1989 that the type of compressor, manufactured by M/s. Elgi Equipments Ltd., is only a part of a borewell pump. So long as the purpose of compressed air or gas is to move liquids, such air compressor can at best be called a part of the complete pump, but cannot be classified under the other Tariff Heading 84.14. The product can be classified only under Heading 84.13. The decision of Collector (Appeals) is not correct for the following reasons : In the configuration of a Borewell compressor pump, the Air compressor is connected to the water reservoir through a pipe line and at the end of the air pipe line, an Air Distributor is attached to the pipe line. Adjacent to this pipe line runs the discharge pipe line which pumps out the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.14 sub-heading 84.14.80 and attracting duty at 15% Adv. Hence the Order-in-Appeal No. 30/89 (CBE) A. No. 176/88, dated 17-3-1989 passed by the Collector of Central Excise (Appeals), Madras classifying the product under Heading 84.13 is not correct and legal and therefore it is prayed that the said Order-in-Appeal No. 30/89 (CBE) A. No. 176/88, dated 17-3-1989 may be set aside and the Order-in-Original C. No. V/84.13/17/93/88-89, dated 18-8-1988 may be restored, classifying the goods under Heading 84.14 and sub-heading 84.14.80. 4. The learned JDR for the department has reiterated the grounds of appeal. 5. The learned Chartered Accountant for the respondents has pleaded that there is a factual error in the order of the learned lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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