2005 (3) TMI 551

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..... vi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. - The dispute is about classification of "Reciprocating Pumps" - (Vehicle Washers) manufactured by the appellant. Under the impugned order, it was classified under Heading No. 84.24 overruling the appellant's claim for classification under Heading 84.13. 2. Though, the matter is posted today for consideration of st .....

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..... /58/96-C.E., dated 26-6-1996. In the second Circular dated 26-6-1996, the Board clarified as under :- "2. The matter has been examined in depth. Board in its F. No. 151/13/92-CX. 4 (Pt.) (Circular No. 11/11/94, dated 2-2-1994) has held that electric motors or rotors or stators are components parts of P.D. Pumps. Following the same analogy, the prime mover, i.e., I.C. Engine may be treated as .....

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..... ted 16-3-1995 will be admissible to the whole pump set." There is no dispute in the present case that the item in question principally functions as a pump. Therefore, it is required to be classified as a pump (84.13) in terms of the Circular. The Commissioner was not right in going by the use to which the pump is put. 4. In view of what is stated above, the appeals are allowed, after settin .....

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