TMI Blog2019 (3) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the impugned product. Rather it can be construed as accessory fitted to the hand pumps having the characteristics of the water purifier which adds to the value of the product- in this case, water- obtained from the main equipment/machines- in the instant case, the Hand Pump. The impugned product is in no way associated with the extraction of the underground water from the bore well, which is the main function the Hand Pump - the impugned product manufactured by the Appellant does not merit classification under the subheading 8413 91- as Hand Pumps and parts thereof as contended by the Appellant and is classifiable under the heading 8421 21 90 having description as 'filtering or purifying machinery and apparatus for liquids'. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It eliminates water borne diseases such as Diarrhea, Cholera, Typhoid etc. D. Presently the jurisdictional CGST Commissionerate officers are classifying the product i.e. Reactor in the sub-heading No. 8421 21 90 leviable to GST at the rate 18% (CGST 9% + SGST 9%). E. Since the Reactor can only be used in the Bore well hand pumps, it merits classification in HSN Heading No. 8413, sub-heading no. 8413 91- as Hand Pumps and parts thereof . F. The Appellant had filed an application before the Advance Ruling Authority, seeking the clarification regarding classification of the 'Reactor'. However, the Advance Ruling Authority rejected the application filed by M/s. Taraltec Solutions Private Limited wherein they had advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e AAR order has been passed with certain inaccuracies. They also claimed that they have not been provided a reasonable opportunity to be heard before passing the impugned ruling. This is denial of natural justice to them. 6. They submitted that they had time and again stated, and hereby reiterate that their product is meant for poor masses of rural India located in villages. It has utility only for hand pumps for water dispensing. They further submitted that their product in question is of no use without being fitted in hand pump to purify water that is consumed by the village folks. Also they submitted that their product has acclaimed honour from various state govts. and also from the Prime Minister's Office in India for being inn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll hand pump and motorized water-lines, thus eliminating the water borne diseases. Thus, it can be clearly seen that the impugned product is not fitted with the hand pumps at the time of manufacturing of the hand pumps, rather it is retrofitted with the hand pumps with the purpose different from the hand pumps whose main function is to draw the underground water from the bore well whereas the primary function of the impugned product is to purify the water. Thus, the impugned product is not an essential part of the hand pumps because hand pump can function even without the impugned product. Rather it can be construed as accessory fitted to the hand pumps having the characteristics of the water purifier which adds to the value of the product- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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