Classification of pump components as pipes and tubes rejected where brass cylinders and bushes had a distinct commercial identity.

Brass cylinders and bushes manufactured as cast components for water pumps were treated as pump parts rather than pipes and tubes. Their special design, distinct function, and accepted commercial identity showed that they were not goods used merely for conveying liquid or gas from one point to another. On that basis, the article states that the tariff entry for pipes and tubes did not apply to these components, and the classification under Item 26A(3) of the Central Excise Tariff was rejected.

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Issues: Whether brass cylinders and bushes manufactured as cast components for water pumps were classifiable under Item 26A(3) as pipes and tubes.

Analysis: The materials showed that the goods were specially designed and manufactured as pump components, with the cylinders and bushes serving a distinct function different from pipes and tubes merely used for conveying liquid or gas from one end to another. The accepted commercial character of the goods and their use as parts of hand pumps supported the view that they were not commodities falling within the tariff entry relied upon by the department.

Conclusion: The goods were not classifiable under Item 26A(3) of the Central Excise Tariff, and the revision application was allowed.

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