2015 (4) TMI 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the department, the Treadle pumps are classifiable under sub-heading no.8413.80 of the Tariff as  other pumps for liquids  while according to the appellants, these pumps are meant for minor irrigation purposes and are correctly classifiable as  mechanical appliances of a kind used in agricultural or horticulture  under heading no.8424 of the Tariff. Vide order-in-original dated 16.1.2004 passed by the jurisdictional Asst. Commissioner, the Treadle Pumps were classified under heading 8413.80. The appellant filed an appeal before the Commissioner (Appeals) against this decision of the Asstt. Commissioner and the Commissioner (Appeals) vide order-in-appeal dated 22.08.2005 upheld the classification of the treadle pump under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M/s. Phoel Industries Vs. CCE, Jaipur-I  reported in 2005 (183) ELT 192 (T-Delhi) and Indian Plastics and Laminates Ltd. Vs. CCE, Ghaziabad reported in 2004 (169) ELT 51 (Tribunal-Delhi) has held that HDPE Quick change coupler, tail piece, open end cap, bend tee and branch coupler/sprinkler line coupler are classifiable under sub-heading no.8424.91 as part of the Sprinkler Irrigation System, that since the pumps, in question, are specifically meant for agricultural or horticultural purposes, the same have to be treated as mechanical appliances for agricultural or horticultural use and would be more specifically covered by 8424.10 rather than the classification as  other pumps for liquids  under heading no.8413.80. He, theref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umps meant for lifting the water, that the Tribunal in the case of CCE Vs. Standard Tin Works - 1998 (99) ELT 113 (Tribunal), has held that sprays including hand operated ones are different from the hand pumps and distinct from hand pumps and that in view of the above submissions, there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The goods, in question, are Treadle Pumps, which are feet operated pumps used for lifting water from a depth upto 7 Mrs. The point of dispute is as to whether the goods, in question , are the pumps, covered by the Heading no.8413.80 as claimed by the department or the goods, in question, are the  mechanical appliances for projec....