2005 (3) TMI 551

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..... ir, Member (T) (Oral)]. The dispute is about classification of Reciprocating Pumps - (Vehicle Washers) manufactured by the appellant. Under the impugned order, it was classified under Heading No. 84.24 overruling the appellant s claim for classification under Heading 84.13. 2. Though, the matter is posted today for consideration of stay applications only, we have heard both sides at leng .....

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..... 26-6-1996, the Board clarified as under :- 2. The matter has been examined in depth. Board in its F. No. 151/13/92-CX. 4 (Pt.) (Circular No. 11/11/94, dated 2-2-1994) has held that electric motors or rotors or stators are components parts of P.D. Pumps. Following the same analogy, the prime mover, i.e., I.C. Engine may be treated as an integral part of P.D. Pump. The Board takes note of Note 3 .....

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..... s no dispute in the present case that the item in question principally functions as a pump. Therefore, it is required to be classified as a pump (84.13) in terms of the Circular. The Commissioner was not right in going by the use to which the pump is put. 4. In view of what is stated above, the appeals are allowed, after setting aside the impugned order, with consequential relief if any to the a .....

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