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TMI Blog2015 (10) TMI 2268X X X X Extracts X X X X X X X X Extracts X X X X ..... gral part of the pump, it is only an accessories to the pump. Even the appellant sells the pump without base frame, as also with base frame. Whenever he is selling along with base frame, its price is separately charged. Keeping in view the above facts in our considered view, the base frame would be classifiable under 8485 and not 8413, irrespective of the fact that such base frames are designed for specific model of the pumps. - Decided against assessee. - Appeal No. E/2061/05- Mum - Final Order No. A/2812/2015-WZB/EB - Dated:- 19-8-2015 - Shri P.K. Jain, Member (Technical) And Shri S. S. Garg, Member (Judicial) Shri M.P.S. Joshi, Advocate : For the Petitioner Shri H.M. Dixit, AC (AR) : For the Respondent ORDER Per: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se cannot be classifiable under 848590 as the said heading is a residuary heading and covers only those parts which cannot be classified under other headings. He also submitted copy of the purchase order and invoice as also the concerned HSN explanatory notes and the Chartered Engineer s certificate wherein it is certified that base frame of each pumps is of exclusive design for a particular pump set only. It is not interchangeable with any pump set manufactured by KSB Pumps Ltd. He further submitted that Commissioner (Appeals) has relied upon few transactions wherein they have sold the pump set without the base frame as the particular customer may not be needing the base frame. He further submitted that this cannot be the reason for consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he term base plate only. During the hearing, the ld. counsel for the appellant admitted that they have sold the bare pump also to some of the customers and it was explained by him that some customer may not be needing the base frame as they may be installing as per their own requirement. From the above, facts it is clear that the base frame is not an integral part of the pump but is a accessory which helps in efficient functioning of the pump. It is only because the item is a not an integral part of the pump that it is not sold in composite prices of the pump but separately as different item in the invoice. In view of this factual position, we are of the view that the base frame cannot be considered as part of the pump. We note that part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... automatic lubricating pots, greasing nipples, oil seal rings, hand wheels, levers and hand grips, safety guards and base plates. 8. A combined reading of the above would indicate that 8485 covers certain parts which are used in a wide variety of machine but are not included by specific names under Chapter 84 in other headings (e.g. ball bearing). Moreover, the said explanatory notes specifically include base plates under 8485. Base plates by very nature would also include base frame and thus would be covered by 8485.90. Base plates and base frames are designed keeping in view the machine or mechanical appliances to be mounted on it. As discussed earlier the base frame is not an integral part of the pump, it is only an accessories to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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