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TMI Blog2018 (10) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act" 02. FACTS AND CONTENTION - AS PER THE APPLICANT The submission (Brief facts of the case), as reproduced verbatim, could be seen thus - Applicant Company is Manufacturer of Reactor used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarhea, cholera & typhoid. Function of the Product - The Taraltec Reactor for hand pumps harnessess fluid dynamics and kills microbes in water from bore well hand pump eliminating water borne diseases such as diarrhea, cholera & typhoid. The Reactor can be easily retrofitted into the India mark 2 model (the most widely used hand pump in the world) within an hour by a local plumber with no special tools. With its nil operational expense and low capital investment, the Taraltec Reactor for han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd use. The details like design, characteristics, nature, functions etc. are essential requirements to decide the classification of the product. It is found that the applicant has not submitted any material / documents like product catalogue, brochure, diagram or any other relevant material to ascertain the nature and functions of the products. In absence of sufficient material, it is not clearly evident whether the product in question are suitable for use solely or principally with the machines falling under Chapter 8413. Applicant has been requested to furnish the product details to ascertain the nature and functions of the product. Authority may also like to direct the applicant to furnish the details as required. 4. As per the Harmonised Systems of Nomenclature (HSN) note - (II) part (Section Note 2) of the Section XVI in general parts which are suitable for use solely or principally with the machines or apparatus are classified under same heading. However, the said Rule does not apply to the parts which in themselves constitute an article covered by headings of the Section X VI, shall be classified in their own appropriate heading even if specially designed to work as part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fluid into millions of targeted micro bubbles each acting as localized reactors. They are packed with extreme heat, pressure and turbulence that release intense energy packets during the collapse of the bubbles. A jet of water flow into the reactor, the resultant shock waves physically kills microbes and deliver the purified water to those drawing it up. 4. In the instant case, the reactors have entirely different function than the water pumps, even if meant to be used with water pumps, the radiators merit classification under Tariff Heading 84212190. The Reactor is altogether a different machine classifiable under CTH 8421 21 90 'purifying machinery and Apparatus, for liquids'. The Reactor can be used in multiple devices including hand pumps. In fact, they do not form part of a Hand Pump. They are a device retrofitted to a Hand Pump to purify' the Water. The applicant has further Stated that other application of the reactor in the pipe line are : i) to be fitted for wells, ponds, lakes etc to motorized pipelines. ii) to be fitted in buildings along with overhead tank. iii) swimming pools/ fountains. iv) sewage water treatment in townships, hotels, hospitals etc. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Director along with Sh. Sanjay Makhija and Sh. Amit Desai C.A. appeared and made written and oral submissions. The jurisdictional officer, Ms. Sunita Bhalerao Supt., Mumbai East Commissionerate also appeared and made written submissions. 05. OBSERVATIONS We have perused the records on file and gone through the facts of the case and the submissions made by the applicant and the department. The applicant has submitted that they are manufacturers of Reactors which are used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water from bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarrhea, cholera & typhoid. They have further submitted that the Reactor can be easily retrofitted into the India mark 2 model (the most widely used hand pump in the world) with no special tools and is ideal for all under-served remote areas. The Reactor once fitted needs no maintenance, no specialized personnel and no electricity. They have also submitted that each Reactor can be retrofitted into existing setups with minimum pipeline modification, and with no plant stoppage. Their question is that since the Reactor is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note-(II) part (Section Note 2) of the Section XVI in general, parts which are suitable for use solely or principally with the machines or apparatus are classified under same heading. However, the said Rule does not apply to the parts which in themselves constitute an article covered by heading of the Section XVI, which shall be classified in their own appropriate heading even if specially designed to work as a part of specific machine. This HSN Note particularly applies to the heading No. 8413. Thus, it is also evident that, even if the present item is specifically designed for Hand Pump, it shall not merit classification under CTH 8413 91. Therefore, from the HSN, it is clear that parts though fitted in hand pumps has to be classified separately as an article in itself. In this case the item 'Reactors' have an independent identity and function which is not solely as part of a hand pump. From the above discussions we find that Reactors are apparatus/ machinery which are used to purify water and as per the submissions made by the applicant, it can be used with various machinery including hand pumps. Hence the arguments of the applicant for considering 'Reactors' as part of Hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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