1997 (12) TMI 263

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....of Sl. No. 12 of Notification No. 234/82, dated 1-11-1982 which covers hand pumps. The classification list was approved without extending the benefit of the notification. The Assistant Collector denied the exemption on the ground that sprayers are different from hand pumps. Two refund claims were filed for refund of duty paid under protest on sprayers for the period 1-10-1984 to 31-3-1985 and 1-4-1985 to 30-9-1985. Both these claims were rejected by the Assistant Collector since the issue of classification of sprayers had already been decided by him by denying the exemption claim. Two separate appeals were filed before the Collector of Central Excise (Appeals), Bombay who, vide the impugned order, set aside the Assistant Collector's orders ....

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....r Notification No. 234/82. We therefore, set aside the impugned order and allow the appeals. [Assent per : S.K. Bhatnagar, Vice President]. - It is observed that the basic question involved in this case is whether a sprayer could also be considered as a pump. In this connection, although it is an excise case, the respondents have drawn attention towards the pre-1986 Customs Tariff also and referred to pumps as described under 84.10 which reads as follows : "84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators of buckets chain, screw, band and similar kinds.   Not elsewhere specified. (1)   (2) Delivery pumps fitted with measuring o....

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.... in the form of a jet, a dispersion (whether or not in drips) or a spray". Heading 8424.81 covers "agricultural or horticultural" and 8424.89 "other". 3. The Note (B) about spray guns and similar appliances mentions inter alia as follows about the item : "Spray guns and similar hand controlled appliances are usually designed for attaching to compressed air or steam lines, and are also connected, either directly or through a conduit, with a reservoir of the material to be projected. They are fitted with triggers or other valves for controlling the flow through the nozzle, which is usually adjustable to give a jet or more or less divergent spray." Note (D) covers "Syringes, sprays and powder distributors" and mentions as follows....