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TMI Blog2022 (5) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... and these assembled parts are kept on trolley. This firefighting goods sprays water in such a way that a small quantity of water is sprayed at high velocity to make very fine disjointed droplets of water covering an exponentially larger area. The high pressure hose reel is fitted with high pressure fog/ jet gun. The gun has a pistol grip nozzle having discharge of atleast 12-30 lpm at 100 bar (pressure). Thereby subject goods are called water mist firefighting goods. We find that the description of the goods may be categorized as Firefighting pump with internal reservoir and thereby, as per HSN Explanatory Notes does not merit classification at Tariff 84241000. The subject product is not a Fire fighting vehicle as described at Tariff 8705. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natory Notes, this heading (8424) does not include Firefighting pumps with or without internal reservoirs, heading 8413 (non-automobile types) or heading 8705 (automobile types). We hold that the HSN Explanatory Notes are a guide and a persuasive tool to assist us in determining the Classification in GST Tariff. 5.1 We refer to Tariff 8413, which reads as follows: GST Tariff 8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; liquid elevators 8413: Pumps 841319: Other 84131990: Other 5.2 We refer to the HSN Sub heading Explanatory Note to Subheadings 8413.11 and 8413.19 at page Page No. XVI-8413-5, reads as follows: These sub-heading covers only those pupms, of whatever type, which form, or have been desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is an assembly of Pump driven through engine, water tank, hose reel, pipe and gun and these assembled parts are kept on trolley. This firefighting goods sprays water in such a way that a small quantity of water is sprayed at high velocity to make very fine disjointed droplets of water covering an exponentially larger area. The high pressure hose reel is fitted with high pressure fog/ jet gun. The gun has a pistol grip nozzle having discharge of atleast 12-30 lpm at 100 bar (pressure). Thereby subject goods are called water mist firefighting goods. We find that the description of the goods may be categorized as Firefighting pump with internal reservoir and thereby, as per HSN Explanatory Notes does not merit classification at Tariff 8424 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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