Chapter Tariff No. for Diaphragm Pump (Pump for water Purifier)

[Chirag Jain]

Respected Sir,

I want to know what is the chapter tariff no. for Diaphragm Pump (Pump for water Purifier)

Please also inform rate of duty applicable on the same for 2014-15.

Thanks,

Chirag Jain

[Rajagopalan Ranganathan]

Dear Shri. Jain.

There is no specific entry for Diaphragm Pumps in the first schedule to Central Excise Tariff Act, 1985. since you have stated that the pump for water purifier, in my opinion it can be classified under sub-heading 8413 30 30 as water pump. the rate of duty is 12.36% (inclusive of education cesses).

[Chirag Jain]

Respected Sir,

Thank you very much for your prompt reply......

As per your view 12.36% duty rate is applicable, can you please give me notification no. for current duty rate ?

Thanks

Chirag Jain

[Rajagopalan Ranganathan]

Dear Shri. Jain,

12% CENVAT duty is prescribed by the Tariff itself. Therefore there is no Notification prescribing the rate of duty.0.36% is the cesses leviable on the CENVAT duty.

[Chirag Jain]

Respected Sir,

Again thanks a lot for your prompt reply........

As per tariff notification no. 12/2012 dated 17-03-2012 sl.no 235 read with tariff notification no. 04/2014 dated 17-02-2014.

As per notification no. 12/2012 chapter 8413 excise duty rate mentioned @ 6%

Please prescribe the same in detail.

Thanks....

Waiting for your prompt reply.......

[Rajagopalan Ranganathan]

Dear Shri. Jain.

In Notification No. 12/2012-CE dated 17.3.2012 as amended under column 3 'Description og excisable goods' it is stated that "Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps". 6% concessional rate is meant for only those pumps described therein. since Diaphragm pump is not mentioned that rate is not applicable to your product. If the intention of the Government is 6% concessional rate is applicable to all pumps they would have mentioned 'water pumps' under column 3. Since this is not the case 6% rate is not applicable to you. This is my opinion. However I advice you to consult your Range Officer regarding this.

[Mahir S]

Sir,

If the item is for filtering or purifying water/ apparatus thereof , then it can be classified under chapter heading no. 842121 and thereafter sub classified under chapter sub heading 84212110 based on the fact that it is an apparatus used for filtering machine.

The rate of duty is Tariff rate i.e. at 12 % and totaling 12.36 % with Cess.

You may also refer to order no. 2000 (7) TMI 817 - CEGAT, CHENNAI in the case of LUCAS TVS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI for case law on similar issue.

As advised, you may also consult your Range office for further clarity on the issue.

[Chirag Jain]

Respected Sir,

I'm very thankful to both of you.

You both, Shri Rajagopalan Sir and Shri Naveed Sir guide me a right path.

again thanks a lot.......

AI Summary

Classification of diaphragm pumps: concessional pump rate not applicable; treated under standard tariff or as water filter apparatus.
A diaphragm pump for a water purifier lacks a specific tariff entry; it may be classified either as a water pump or as an apparatus for filtering/purifying water, but in both views it attracts the standard tariff plus applicable cesses. The concessional rate set out in the cited notification applies only to pumps expressly listed by type, and because diaphragm pumps are not mentioned that concessional rate is not available; consult the local range officer for final classification.