https://www.taxtmi.com/caselaws?id=258150 Treadle pumps used for minor irrigation were classified as pumps for liquids under Heading 8413.80 because they primarily lift water from depth and do not function as appliances for projecting, dispersing or spraying liquids or powders. Heading 8424.10, which covers mechanical appliances of a kind used in agriculture or horticulture, was treated as a more general description that could not displace the more specific tariff entry for pumps. The department's classification was sustained, and the pumps were held to fall under Heading 8413.80 rather than Heading 8424.10. en-us Fri, 26 Dec 2014 00:00:00 +0530 Thu, 25 Jun 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258150 Treadle pumps used for minor irrigation were classified as pumps for liquids under Heading 8413.80 because they primarily lift water from depth and do not function as appliances for projecting, dispersing or spraying liquids or powders. Heading 8424.10, which covers mechanical appliances of a kind used in agriculture or horticulture, was treated as a more general description that could not displace the more specific tariff entry for pumps. The department's classification was sustained, and the pumps were held to fall under Heading 8413.80 rather than Heading 8424.10. Case-Laws Central Excise Fri, 26 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258150