https://www.taxtmi.com/caselaws?id=73943 The Appellate Tribunal CEGAT ruled in favor of classifying the imported pump under Customs Tariff Heading 84.10 as "Pumps for liquids" rather than Heading 84.59 for machines and mechanical appliances. The tribunal emphasized that the pump, designed for handling liquids with suspended solids, is specifically engineered for moving liquids efficiently, even if it can accommodate solids. Expert opinions and industry standards supported this classification, highlighting the pump's function of moving liquid containing suspended solids. The judgment directed the assessment of the pump to be made in accordance with the classification under Heading 84.10, as determined by the Collector of Customs (Appeals). en-us Fri, 12 Feb 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73943 The Appellate Tribunal CEGAT ruled in favor of classifying the imported pump under Customs Tariff Heading 84.10 as "Pumps for liquids" rather than Heading 84.59 for machines and mechanical appliances. The tribunal emphasized that the pump, designed for handling liquids with suspended solids, is specifically engineered for moving liquids efficiently, even if it can accommodate solids. Expert opinions and industry standards supported this classification, highlighting the pump's function of moving liquid containing suspended solids. The judgment directed the assessment of the pump to be made in accordance with the classification under Heading 84.10, as determined by the Collector of Customs (Appeals). Case-Laws Central Excise Fri, 12 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73943