9911796707
TMI Blog1997 (7) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... s pleaded that the appellants had claimed classification of the same under Tariff Heading 84.13 which is specific for pumps for liquids whether or not fitted with a measuring devise, liquid elevators. He has pleaded that the goods in question perform the function as set out under Chapter 84.13. He has pleaded that in some cases they have supplied the equipment with certain other accessories which are attached at the premises of the buyers for the purpose of car washing. He has pleaded that the Board had clarified that in the context of the earlier tariff that the goods which are marketed as car washer would be classifiable under Heading 30A. After introduction of the new tariff however, the Board issued clarification regarding applicability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific use of car washing and therefore the equipment supplied cannot be assessed under Heading 84.13. He has pleaded that the scope of Heading 84.24 is wide enough to cover the nature of the goods cleared by the appellants. 4. We have considered the pleas made by both the sides. We observe that the question for consideration is whether taking into consideration the use to which the goods are put the same can be taken to be considered more like a pump falling under Heading 84.13 or the goods as by reason of the description under 84.24 the same would be assessable under that heading. The authorities, it is seen, as brought to our notice have been assessing the goods after new tariff was introduced all along under Tariff Heading 84.13 when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erstwhile Tariff. Therefore, notwithstanding the issue of circular by the Board, the wording of Tariff 84.24 would have to be taken note of and line would have to be drawn between the scope of Heading 84.13 vis-a-vis, Heading 84.24. In our view, the issue has not been addressed in depth by the lower authority. We observe that after examining the scope of these items the authority will also have to take note of whether the pump along with the equipment which are supplied can be considered as one system or a CKD pack in terms of Tariff Heading 84.24 for the purpose of levy of duty if held to be leviable under Heading 84.24. The learned lower original authority should take into consideration the practice which has been followed and the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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