Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Central Excise vs Ksb Pumps Ltd. on 24 January, 2003
Equivalent citations: 2002ECR98(TRI.-MUMBAI), 2003(154)ELT480(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The question for consideration in these appeals is the classification of various goods which formed part of the pumps that KSB Pumps Ltd. manufactured. The assessee had initially classified these goods in Heading 84.13 as parts of pumps. The department was of the view that this classification was not correct and issued notices proposing to amend the classification. Adjudicating on these notices, the Assistant Commissioner classified all the goods in Heading 84.83. The assessee appealed this order. The Commissioner (Appeals) modified the classification of coupling pilot box to Heading 73.07, accepted the assessee's contention with regard to some goods to classification to Heading 84.13 and confirmed the classification of other goods in Heading 80.83. Both the assessee and the department are in appeal against those parts of the order.
2. Heading 73.07 is for tubes, pipes and fittings therefor. The contention in the department's appeal is that the coupling, which connects together with the shaft of the electric motor and the pump cannot be a tube of pipe fittings; it connects together two shafts and not two pipes. The reply of the Counsel for the assessee is only that the goods are part of the monoblock box. From the description that we have seen of the goods, they bore the part of the shaft that runs between the pump and electric motor, helping to transmit the power. The parts of shaft are classifiable in Heading 84.83 which includes transmission shafts and their parts. We, therefore, think that these goods are to be correctly classifiable in Heading 84.83.
3. We have seen the affidavit filed by Hemant M. Bhagwat, Deputy General Manager in the customer service department of the assessee, with regard to description and function of the other goods. The bearing sleeve, it is stated, is fitted at the end of the shaft. It is stated that it protects the shaft of undue wear and tear. The nature of this protection is not indicated and the contention of the Counsel for the assessee is that it prevents the liquid which is being pumped from coming into contact with the surface of the shaft is difficult to accept; he agrees that there is no water tap protection such as bearing, bush etc. between the shaft and the hosing. It is clear that from the location of the hosing at the end of the shaft it appears to be some function as the plain shaft which would clearly be classifiable in Heading 84.83.
4. The intermediate bearing, again "fitted in between two flanges of the column pipes, keeping the shaft in the centre" is clearly in the nature of plain shaft and would be classifiable in Heading 84.83.
5. The thrust bearing plate, it is accepted by the Counsel for the assessee, is part of the bearing hose and hence classifiable in Heading 84.83.
6. The shaft protection sleeve, which runs along part of the length of the shaft in the middle, is stated to "provide tight clamping together on the shaft." We do not find, from this description and the drawing that this function has a bearing or has a hosing or as part therefor and, therefore, classification claimed by the assessee in Heading 84.13 has to be accepted. The same principles would apply to the stage sleeves, which are stated to be present on the shaft to support one impeller from the other and the spacer sleeve, which is at the end of the shaft to support the impeller from the hosing of the pump. They are also to be classifiable in Heading 84.13. The throttle sleeve is stated to provide a gap around the shaft in order to make allowance for the high pressure of liquids from the pump. Here again in the absence of any material to show that it is a part of the bearing hosing or part therefor, classification claimed by the assessee in Heading 84.13 would have to be accepted.
7. The centring sleeve is stated to be provided to coyer the space between the internal diameter of a bearing and the diameter of the shaft around which the bearing is fitted. Such an item can only partake the nature of the shaft or the bearing itself and it is classifiable in Heading 84.83.
8. The appeals are disposed of accordingly. Consequential relief, if permissible by law.