TMI Blog1998 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... Hand Pump is basically used as a mechanical device in lifts, hoists and lifting platforms. The Assistant Collector had further held that the item plays the assigned rule (sic) by accumulating fluid at high pressure which is ensured by repeated pumping by hand. The resultant hydraulic force is used in moving the lifts, hoists and lifting platforms. The Assistant Collector has noted the Explanatory Notes to HSN (page 1317) wherein it has been explained that the Hydraulic Accumulator which keeps in reserve the amount of liquid under pressure in order to give an even rate of flow or feed pressure to hydraulic machinery is to be classified under Heading 84.79. Therefore, the Assistant Collector held that the impugned product i.e. dynamatic hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 64/86, dated 10-2-86 which carries nil rate of duty. 3. It is the contention of the Revenue that the impugned item is basically used as a mechanical device in lifts, hoist and lifting platforms and it has got a similar function as that of hydraulic accumulator which keeps in reserve the amount of liquid under pressure in order to give on even rate of flow or feed pressure to hydraulic machinery and hence it is correctly classifiable under Traiff sub-heading 8479, which has a machine or mechanical appliance having individual functions, not specified or included elsewhere in this chapter. It has also been contended that the Section notes to Chapter 84 and 85 clarifies that the word machines includes any plant, equipment, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accumulator is given in McGraw Hill Dictionary of Scientific and Technical Terms states :- PUMP : A Machine that draws a fluid into itself through an entrance port and forces the fluid out through an exhaust port. ACCUMULATOR : A device such as a bag containing pressurised gas, which acts upon hydraulic fluid in a vessel, discharging it rapidly to give high hydraulic power, after which the fluid to returned to the vessel with the use of low hydraulic power." 7. It has been explained that Chapter Heading 84.13 covers pumps for liquids, whether or not fitted with a measuring device; liquid elevators. It is stated that all pumps for liquid and liquid elevators fall under this heading. Hand pump is unambiguously specified and included in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is only a container from which liquid is to be pumped out by this hand pump. It has not free floating piston. It is stated by the assessee that their hand pump does not fall within the ambit of hydraulic accumulator. They state that their hand pump is not capable of keeping fluid under pressure in reserve i.e. outside the system and even when the pump is mounted on a reservoir container the fluid in the reservoir is not under pressure. They state that their item is not a pump fed cylinder. It is in fact a pump simplicitor and hence even according to the Explanatory Notes to HSN their hand pump is not an accumulator. 8. They have already given technical write up on accumulator and accumulator circuits which has been perused by us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plications. The sizing of gas-loaded accumulators for given applications will be covered in Chapter 10. This will be done after Boyle s law of gases has been discussed." A spring-loaded accumulator is similar to the weight-loaded type except that the piston is preloaded with a spring, as illustrated in Fig.9.28. The spring is the source of energy which acts against the piston, forcing the fluid into the hydraulic system. The pressure generated by this type of accumulator depends on the size and preloading of the spring. In addition, the pressure exerted on the fluid is not a constant. The spring-loaded accumulator typically delivers a relatively small volume of oil at low-pressures. Thus they tend to be heavy and large for high-pressure, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 353 is also reproduced herein below :- Hydraulic Accumulator. - Its use is to secure a uniform pressure of water in a reservoir by weight, so that however much or little of this water is used the pressure will remain constant. The accumulator is used in conjuction with a pump, working steadily, and capable of supplying a number of machines,working intermittently, the power being stored up in raising the accumulator to its full stroke. Thus, three machines, working intermittently for one minute each out of five, and each requiring ten horse power during that period can be handled easily by a pump with a continuous output of only six horse power. 12. The definition of hydraulic accumulator appearing in Chambers Science and Technol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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