https://www.taxtmi.com/caselaws?id=422703 A water mist firefighting trolley with an engine-driven pump, tank, hose reel, pipe and gun was treated as a firefighting pump with an internal reservoir and controlled discharge arrangement. HSN 8424 covers fire extinguishers, but the Explanatory Notes exclude firefighting pumps with or without internal reservoirs from that heading. Goods designed to work with measuring or control devices, or having such discharge-control features, fall under heading 8413. On that basis, the product was classified under HSN 84131990 and not under HSN 84241000. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422703 A water mist firefighting trolley with an engine-driven pump, tank, hose reel, pipe and gun was treated as a firefighting pump with an internal reservoir and controlled discharge arrangement. HSN 8424 covers fire extinguishers, but the Explanatory Notes exclude firefighting pumps with or without internal reservoirs from that heading. Goods designed to work with measuring or control devices, or having such discharge-control features, fall under heading 8413. On that basis, the product was classified under HSN 84131990 and not under HSN 84241000. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422703