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2015 (4) TMI 32 - CESTAT NEW DELHIClassification of goods - Treadle Pumps, which are feet operated pumps, which can lift water from the depth upto 7 Mtrs and are normally used for minor irrigation purposes for lifting water from beneath or surface water ponds, canals or rivers - whether the goods, in question, are the pumps, covered by the Heading no.8413.80 as claimed by the department or the goods, in question, are the mechanical appliances for projecting, dispersing, spraying liquids or powders for agricultural or horticulture covered by Heading No.8424.10 of the Tariff as claimed by the appellant. Held that:- goods, in question, are the pumps primarily 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 classifiable under Heading 8413.80. - Decided against Assessee.
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