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2019 (3) TMI 433 - AAAR - GSTClassification of goods - Reactor - classified under HSN 8413 91 or HSN 8421 21 90? - Held that:- The impugned product is not fitted with the hand pumps at the time of manufacturing of the hand pumps, rather it is retrofitted with the hand pumps with the purpose different from the hand pumps whose main function is to draw the underground water from the bore well whereas the primary function of the impugned product is to purify the water. Thus, the impugned product is not an essential part of the hand pumps because hand pump can function even without the impugned product. Rather it can be construed as accessory fitted to the hand pumps having the characteristics of the water purifier which adds to the value of the product- in this case, water- obtained from the main equipment/machines- in the instant case, the Hand Pump. The impugned product is in no way associated with the extraction of the underground water from the bore well, which is the main function the Hand Pump - the impugned product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof” as contended by the Appellant and is classifiable under the heading 8421 21 90 having description as 'filtering or purifying machinery and apparatus for liquids'. Appeal dismissed.
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