Classification of Borewell Compressor Pump whether under heading 8414 as Air Compressor or as a part of pump for liquids under heading 8413 - Classification regarding

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..... arding Circular No. 23/90-CX.4 Dated 11-7-1990 [From F. No. 145/5/90-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of Borewell Compressor Pump whether under heading 8414 as Air Compressor or as a part of pump for liquids under heading 8413 - Classification regarding. .....

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..... other end of the pipe is connected to the compressor. The air distributor is led into second pipe (outlet) which is larger in diameter and has perforations on its side at the bottom. The second pipe is fitted in the bore, so as to have a projection of 3 to 4 feet beyond the air distributor in water and with a 3 to 5 feet clearance from the bed of the well (this serves as a delivery pipe). The comp .....

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..... pecially constructed for use with other machines remain classified under this heading and not as parts of such other machines. However, the Conference took note of the claim that the Borewell Compressors cannot be used to force feed machines or apparatus, such as compressed air engines etc., as per HSN Notes at page 1163. Reference was also made to notes at page 1161 under heading 8414 which state .....

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