Firefighting trolley classification turns on pump and discharge-control features, placing it under HSN 84131990.

A water mist firefighting trolley with an engine-driven pump, tank, hose reel, pipe and gun was treated as a firefighting pump with an internal reservoir and controlled discharge arrangement. HSN 8424 covers fire extinguishers, but the Explanatory Notes exclude firefighting pumps with or without internal reservoirs from that heading. Goods designed to work with measuring or control devices, or having such discharge-control features, fall under heading 8413. On that basis, the product was classified under HSN 84131990 and not under HSN 84241000.

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Issues: Whether the fire safety product trolley consisting of an engine-driven pump, water tank, hose reel, pipe and gun is classifiable under HSN 84241000 or under HSN 84131990.

Analysis: The product was described as a water mist firefighting trolley with a pump driven through an engine, fitted with a tank, hose reel, pipe and gun, designed to discharge water at high pressure in fine droplets. HSN 8424 covers fire extinguishers, while the HSN Explanatory Notes exclude firefighting pumps with or without internal reservoirs from that heading. The Notes further indicate that pumps with measuring or control devices, or goods designed to work with such arrangements, fall for classification under heading 8413. On the facts, the product was treated as a firefighting pump with internal reservoir and a nozzle arrangement permitting control of discharge, and not as a fire extinguisher or a firefighting vehicle.

Conclusion: The goods are classifiable under HSN 84131990 and not under HSN 84241000.

Final Conclusion: The ruling determines the correct GST tariff classification of the product in favour of the revenue classification.

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