TaxTMI 
TaxTMI 
1988 (2) TMI 301
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....tive, for the Respondents. [Order per : Syiem, Member (T)]. - This dispute is the assessment of a pump imported by M/s. Hindustan Sanitaryware & Industries called a sand piper pump with combination filter, lubricator and regulator. This sand piper pump is used on the vibro energy grinding mill to pump slurry. It is a diaphragm pump powered by compressed air. They can be used to handle mate....
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....e to have some features for accommodating solids. 3. The learned counsel for the department argued that the party are arguing for assessment under Tariff Item 84.10(1). However, a tariff conference decided that 84.59 was the most appropriate assessment for such pumps. 4. The learned counsel for M/s. Hindustan Sanitaryware said that this is not a mechanical device for movement of solids but is a ....
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....ete, and the pumping action more efficient if the action of pumping, that is, displacement, is applied to a liquid. Displacing a solid by pumping action in a diaphragm pump, is, for reasons that are obvious to all, an inefficient technique, apart from being wasteful, resulting in loss of power. When they use these sand piper pumps to move solids carried in liquid, it is a technique in which engine....
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....an liquid before shutdown. Installations requiring the gentle handling of suspended solids, such as pumps feeding filter presses, demand special attention. 7. In industry pumps are adapted for various kinds of work. They are also adapted to pump liquids carrying solids suspended in them. In the case we are judging now it would be a mistake to say that the sand piper pump pumps the solid. It does....