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TMI Blog1996 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas Rs. 30,726.75 was recovered. (2) Re-assessment of the item I of B/E under Heading 84.10(1) @ 40% + 25% + 12%; but both were rejected. The appeal has also been rejected. 2. Firstly, claim on ground (1) needed no evidence and it is therefore surprising that both the A.C. as well as the Collr. of Customs (Appeals) have not given relief on this count. Their orders do not even mentioned about it. 3. Regarding reassessment of the Item under heading 84.10(1), ld. Representative of the appellants stated that the item which the appellants imported is Peristaltic Pump as can be seen from the Customs signed invoice sent for perusal. This pump works on the principle of flow inducement by rotating rollers and hence can be class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before Adjudicating Authority because the catalogue was busy at their factory, and even when they preferred appeal the same was not free and hence could not be produced along with the appeal. However, they had mentioned in their appeal that they are prepared to produce the catalogue at appellate stage. 7. The appellants were waiting for a communication from the Collr. of Customs (A) to produce the catalogue, but the appeal itself was rejected. 8. Ld. Representative further stated that they have since produced a copy of the catalogue which shows and describes various types of Peristaltic Pumps and indicates that such pumps are used for process control applications in various fields such as pharmaceuticals, food processing etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the ability to confine the fluid to a tube, and nothing else, is valuable. Instead of stripping and cleaning the pump, it is only necessary to fit a new pump tube which takes only minute, or even seconds. A sterile tube sterile pump. Think of Peristaltic pumps especially for pharmaceuticals, fermentation, food processing, beverage dispensing, inks and photographic solutions, as well as abrasive and aggressive fluids. If a fluid will pass through a tube, then a peristaltic pump can speed its flow, control its flow rate, or dispense it in precise volumes. 12. This shows that such pumps are used for various purposes mentioned above and is not a fuel, oil or water pump for ICP engines. Therefore, it is rightly classifiable under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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