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TMI Blog2015 (4) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... imarily 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri R. Krishnan, Advocate, ld. Counsel for the appellant pleaded that there is no dispute that these treadle pumps are meant for use in the irrigation purposes, that these pumps had been exported under bond through a merchant exporter to Africa, that as per technical literature in respect of treadle pumps, which is placed on record, these pumps are meant for minor irrigation purposes for lifting water from depths upto 7 MTs and except for this, there is no other use of these pumps, that since heading no.8424.10 covers mechanical appliances for agricultural or horticulture , and since these good are meant for agricultural or horticultural use, the same are more specifically under 8412, that the Hon ble Bombay High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive defended the impugned order by reiterating the findings of the Commissioner (Appeals) pleaded that Heading 8413 covers all pumps for liquids, whether or not fitted with a measuring device; liquid elevators , that sub-heading no.8413.80 covers pumps other than power driven pumps, primarily designed for handling water or hand pumps , that since the goods in question are feet operated pumps meant for lifting water, the same are specifically covered by heading no.8413.80, that in terms of the General Rules for interpretation of First Schedule to the Central Excise Tariff, the Heading which provides the most specific description shall be preferred over the general heading, that in this case, the heading no.8413.80 pertaining to pumps, ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the same stood during the period of dispute, is as under:- 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators Power driven pumps primarily designed for handling water 8413.11 Centrifugal pumps (horizontal or vertical) 8413.12 Deep tube-well turbine pumps 8413.13 Submersible pumps 8413.14 Axial flow and mixed flow vertical pumps 8413.19 Other 8413.20 Hand pump 8413.80 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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