CNG Dispenser Not Classified as Pump: Lacks Electrical or Mechanical Force, Says Appellate Authority for Advance Ruling.

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....Classification of goods - CNG dispenser - can be construed as “pump” or otherwise - Since the impugned product, CNG Dispenser, does not use any external force driven by any electrical or mechanical devices, the same cannot be considered as pump in terms of its meaning provided under the explanatory note - AAAR....