https://www.taxtmi.com/forum/issue?id=107572 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. en-us Tue, 11 Nov 2014 16:49:23 +0530 Thu, 23 Jan 2025 15:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107572 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. Discussion-Forum Central Excise Tue, 11 Nov 2014 16:49:23 +0530 https://www.taxtmi.com/forum/issue?id=107572