https://www.taxtmi.com/caselaws?id=93328 Trailer fire pumps mounted on a chassis and fitted with an engine were treated as complete mechanical appliances for projecting jets of water for fire fighting, rather than mere pumps for liquids. Heading 84.24, covering mechanical appliances for projecting, dispersing or spraying liquids or powders, was regarded as the more specific classification and therefore applicable in place of Heading 84.13. The classification was thus resolved in favour of Revenue under Heading 84.24. en-us Mon, 18 Jan 1999 00:00:00 +0530 Wed, 09 Nov 2011 18:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93328 Trailer fire pumps mounted on a chassis and fitted with an engine were treated as complete mechanical appliances for projecting jets of water for fire fighting, rather than mere pumps for liquids. Heading 84.24, covering mechanical appliances for projecting, dispersing or spraying liquids or powders, was regarded as the more specific classification and therefore applicable in place of Heading 84.13. The classification was thus resolved in favour of Revenue under Heading 84.24. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93328