Classification of borewell compressor pumps: assembly treated as pump under tariff, compressor alone treated as air compressor. The board concluded that the complete borewell compressor pump assembly comprising the compressor with pipes and air distributor used to handle water is classifiable as a pump for liquids under the tariff heading for pumps, whereas the compressor component alone, without the pipes and air distributor, is classifiable as an air compressor under the compressor heading.