https://www.taxtmi.com/caselaws?id=429964 A CNG dispenser was examined for tariff classification under Heading 8413 as a pump for dispensing fuel, or under Heading 9032 as an automatic regulating or controlling apparatus. The analysis found that a pump must use external force, such as pressure or suction, to raise, transfer, deliver, or compress fluid or gas. On the facts, the dispenser did not itself operate as a pumping mechanism; gas flowed due to pressure difference between the station and the vehicle tank. It did, however, use a pressure sensor, controller, and actuating mechanism to measure, regulate, and cut off dispensing automatically when the preset value was reached. The dispenser was therefore correctly classified under Heading 9032, not Heading 8413. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429964 A CNG dispenser was examined for tariff classification under Heading 8413 as a pump for dispensing fuel, or under Heading 9032 as an automatic regulating or controlling apparatus. The analysis found that a pump must use external force, such as pressure or suction, to raise, transfer, deliver, or compress fluid or gas. On the facts, the dispenser did not itself operate as a pumping mechanism; gas flowed due to pressure difference between the station and the vehicle tank. It did, however, use a pressure sensor, controller, and actuating mechanism to measure, regulate, and cut off dispensing automatically when the preset value was reached. The dispenser was therefore correctly classified under Heading 9032, not Heading 8413. Case-Laws GST Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429964