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KSB Pumps Ltd. Versus Commissioner of Central Excise, Pune I

2015 (10) TMI 2268 - CESTAT MUMBAI

Classification of goods - Classification under 8485.90 or under 8413.90 - Base frames - Held that:- 8485 covers certain parts which are used in a wide variety of machine but are not included by specific names under Chapter 84 in other headings (e.g. ball bearing). Moreover, the said explanatory notes specifically include ‘base plates’ under 8485. Base plates by very nature would also include base frame and thus would be covered by 8485.90. Base plates and base frames are designed keeping in view .....

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signed for specific model of the pumps. - Decided against assessee. - Appeal No. E/2061/05- Mum - Final Order No. A/2812/2015-WZB/EB - Dated:- 19-8-2015 - Shri P.K. Jain, Member (Technical) And Shri S. S. Garg, Member (Judicial) Shri M.P.S. Joshi, Advocate : For the Petitioner Shri H.M. Dixit, AC (AR) : For the Respondent ORDER Per: P.K. Jain: The brief facts of the case are that appellant is manufacturer of various types of pumps which includes industrial pumps. They also manufacture base frame .....

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he present case to Commissioner (Appeals) to re-examine the matter in view of the directions given in para 5 & 6 of the said order. Ld. counsel showed us the photograph of different types of pumps manufactured by them. He further submitted that in case of big size pumps, it is essential that these are mounted on heavy frame so that vibration does not spread. He further submitted that before the Commissioner (Appeals) they have submitted number of charts indicating that for different models o .....

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submitted copy of the purchase order and invoice as also the concerned HSN explanatory notes and the Chartered Engineer s certificate wherein it is certified that base frame of each pumps is of exclusive design for a particular pump set only. It is not interchangeable with any pump set manufactured by KSB Pumps Ltd. He further submitted that Commissioner (Appeals) has relied upon few transactions wherein they have sold the pump set without the base frame as the particular customer may not be nee .....

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cation of the item under 841390 is ruled out. He further submitted that perusal of the HSN explanatory notes under 8485 would indicate that base plates are specifically covered under 8485 and hence the correct classification of the base frame which are similar to base plates would be under 848590. 4. We have considered the rival submissions. 5. At the outset, we have gone through the purchase order and invoices rates during the hearing. It is seen from the purchase order received from Bokaro Ste .....

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se frame separately. We also note that in the invoice the appellant used the term base plate only. During the hearing, the ld. counsel for the appellant admitted that they have sold the bare pump also to some of the customers and it was explained by him that some customer may not be needing the base frame as they may be installing as per their own requirement. From the above, facts it is clear that the base frame is not an integral part of the pump but is a accessory which helps in efficient fun .....

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egarding the classification of parts (see the General Explanatory note to Section XVI), parts of the goods of this heading are also classified here e.g. pump housing or bodies; rods specially designed to connect and drive the piston in pumps placed at some distance from the prime mover (e.g. pumping rods, sucker rods ); pistons, plungers, canes; cams (lobes helicoidal screws, impeller wheels, diffuser vanes; buckets and bucket-fitted chains; bands for band type liquid elevators; pressure chamber .....

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