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Issues: Whether the product known as Dynamatic Hand Pump was classifiable under Heading 8413 as a pump for liquids, or under Heading 8479 as a machine or mechanical appliance having individual functions not specified elsewhere in Chapter 84, and whether the assessee was entitled to exemption.
Analysis: The product literature showed that the item functioned as a hand-operated pump, capable of developing pressure by manual operation, and that it could be used for several applications including lifts, hoists, hydraulic jacks, pressure testing and tube-bending tools. The material placed on record also distinguished a pump from a hydraulic accumulator. A hydraulic accumulator stores liquid under pressure and releases it to steady or supplement hydraulic systems, whereas the impugned item neither stored hydraulic energy nor released fluid on demand in the manner of an accumulator. The reasoning adopted by the lower authority under Heading 8479, based on the Explanatory Notes relating to hydraulic accumulators, was therefore inapplicable because the item in question was not an accumulator but a specific hand pump with a direct entry under Heading 8413.
Conclusion: The product was correctly classifiable under Heading 8413 of CETA, 1985, and not under Heading 8479. The assessee was entitled to the exemption claimed, and the Revenue appeal failed.
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