2001 (8) TMI 1386 - AT - Central Excise

Appeal granted for baseplate classification in Central Excise Tariff. Reevaluation ordered.

KSB PUMPS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE

The Tribunal allowed the appeal regarding the classification of baseplates of electrical pumps. The Commissioner (Appeals) is directed to reevaluate the ... - Issues Involved:Classification of baseplates of electrical pumps under the Central Excise Tariff.Detailed Analysis:Issue 1: Classification of baseplatesThe question at hand is the correct classification of the baseplates of electrical pumps manufactured by the appellant under the Central Excise Tariff. The Department argues that the baseplates should be classified under Heading 8485.90, as per the Explanatory Notes to Heading 84.85 in the Harmonised System of Nomenclature. On the other hand, the appellant contends that the baseplates are specifically designed for each kind of pump they manufacture and are not sold separately. They rely on a previous Tribunal decision and argue that the baseplates should be classified as parts of pumps under Heading 8413.00.Issue 2: Interpretation of Explanatory NotesThe Departmental Representative relies on the Explanatory Notes to Heading 84.85, which state that goods under this heading are recognized as parts of machines but not as parts of any particular machine. However, the Tribunal notes that for the baseplates to be classified under this heading, they must satisfy the condition of being parts of machines but not of any particular machine. If the baseplates are designed for specific pumps, taking into account characteristics like vibration, they should be classified as parts of pumps, not for general use.Issue 3: Evidence and SubstantiationThe appellant claims that the baseplates are specifically manufactured for each pump set and undertakes to provide evidence supporting this claim within two months. The Tribunal notes that apart from a certificate from a Chartered Engineer, no substantial evidence has been produced. The certificate merely asserts that the baseframes are of exclusive design for a particular pump set without detailed reasons. The Tribunal allows the appellant another opportunity to substantiate their claim by producing additional evidence before the Commissioner (Appeals).Conclusion:The Tribunal allows the appeal, setting aside the impugned order. The Commissioner (Appeals) is directed to consider the evidence presented by both parties and decide on the classification of the goods in accordance with the law after the appellant provides further substantiation within the specified timeframe.