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of <h1>Power-driven water pump sets should be classified under Chapter Heading 84.13 for exemption benefits per Notification No. 56/95.</h1> The circular addresses the classification of power-driven pump sets for handling water, highlighting inconsistencies in their classification across different Commissionerates. It clarifies that these pump sets, whether monoblock or with separable components, should be classified under Chapter Heading 84.13, as their principal function is pumping. This classification allows them to benefit from the exemption under Notification No. 56/95. The Board emphasizes that the prime mover, such as an internal combustion engine, is an integral part of the pump set, aligning with the Central Excise Tariff's guidelines on composite machines.
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