1997(12)LCX0098

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri Lajja Ram, Member (T) and S.S. Kang, Member (J)

COLLECTOR OF CUS., COCHIN

Versus

KERALA BOOKS PUBLICATIONS SOCIETY

Final Order No. C/2881/97-B2, dated 9-12-1997 in C/CO/77/97-B2 in Appeal No. C/2895/91-B2

Advocated By : Shri S.N. Ojha, JDR, for the Appellant.

None, for the Respondents.

[Order per : S.S. Kang, Member (J)]. - The revenue filed this appeal against the order-in-appeal passed by the Collector of Customs (Appeals), Cochin. In the impugned order the Collector of Customs held that the pump imported by the respondents which is used for pumping grease from the reservoir to the master feeder block is classifiable under sub-heading No. 8413.81 of the Customs Tariff.

2. None appeared on behalf of the respondents in spite of notice. Heard Shri S.N. Ojha, JDR.

3. The Revenue filed this appeal on the ground that printing machinery has a whole system for automatic greasing. It is called Traban System. It has got reservoir for grease/lubricant pump assembly and other parts. The feeder block has got a series of pistons which force the lubricant through the tubing to each unit of the working of the piston synchronises in the actuation of the pump and if the piston are also actuated when the pump is working then the whole system including the pump is to be classified and tariff Heading 84.79.

4. The respondents in their cross-objections submitted that the function of the pump is restricted to pumping the grease from the reservoir to the master feeder block and therefore cannot be considered as pump type automatic grease machine. The function of the pump is not to distributing the grease to the various parts of the machine.

5. The Tariff Heading 84.79 provides as under :

The Tariff Entry 8413 provides as under :

The Collector, Customs in the impugned order, regarding functioning of the pump held as under :

6. On perusal of the technical literature accompanied by the picture of the pump, it is seen that there is a separate grease reservoir and the imported pump is used for pumping the grease to the master feeder block. The grease is then supplied to the unit feeder block from where it is distributed to the lubricant points. The function of the imported pump is restricted to pumping the grease from the reservoir to the master feeder block and cannot, therefore, be considered as a pump type automatic machine greaser. The function of distributing the grease to the various lubrication points is not done by the said pump. In this connection it is relevant to refer to H.S.N. notes at page 1159 under Chapter 84 wherein it has been stated that Heading No. 84.13 cover most machines and appliances for raising or otherwise continuously volumes of liquids (including molten metal and wet concrets), whether they are operated by hand or by any kind of power unit, integral or otherwise. Considering the actual function of the pump imported by the appellants which is used for pumping grease from the reservoir to the master feeder block, the same merits classification under sub-heading No. 8413.81.

6. The function of the pump is only for pumping the grease from reservoir to the master feeder block hence is classifiable under Tariff Heading 8413.81 as held by the Collector of Customs.

7. The appeal is dismissed.

Equivalent 1998 (99) ELT 448 (Tribunal)