2022 (5) TMI 963

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.... Shri Ronak Patni, Advocate Brief Facts The applicant, M/s. Swadeshi Empresa Pvt. Ltd., seeks Ruling on HSN Tariff of 'fire safety product assembled on trolley', consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley. M/s Swadeshi submitted that it is classifying said goods at HSN 84241000 as general firefighting equipment. Pers....

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....3 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE;   liquid elevators 8413: Pumps 841319: Other 84131990: Other 5.2 We refer to the HSN Sub heading Explanatory Note to Subheadings 8413.11 and 8413.19 at page Page No. XVI-8413-5, reads as follows: These sub-heading covers only those pupms, of whatever type, which form, or have been designed to ....

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....-calculating pumps, sampling pumps, automatic mixture regulating pumps and automatic dosage pumps). On the other hand, when, for example, the measuring device is designed to be simply mounted on the tube through which the liquid set in motion by the pump flows, each of the two units ( pumps and measuring device) are to be classified in their own headings, even when presented together. These ....

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....by subject goods are called water mist firefighting goods. We find that the description of the goods may be categorized as Firefighting pump with internal reservoir and thereby, as per HSN Explanatory Notes does not merit classification at Tariff 84241000. Further the subject product is not a Fire fighting vehicle as described at Tariff 8705. The subject goods have ultrahigh pressure pump driven t....