ORDER
P.G. Chacko, Member (J)
1. The appellants filed classification list for the period 1996-97, classifying the following items together as a “Water Treatment Plant” under sub-heading 8421.01.
1) Upflow cation Modules (Sl.No. 38 to 48)
2) Anion Modules SBA and WBA (Sl.No. 49 to 62)
3) CCR Anion modules (SBA) (Sl.No. 63 to 67)
4) Gasser tower with 1 pump + Blower (Sl.No. 70 to 76)
5) Degasser water sumps (Sl.No. 77 to 84)
6) Additional Pump and Blower module (Sl.No. 85 to 88)
7) Strongly Acidic cation units – CCR (Sl.No. 89 to 92)
8) Weak Base Anion units (Sl.No. 93 to 96)
9) Strong base Anion (CC-flow) (use in cads) (Sl.No. 97 to 100)
10) Anion units (Sl.No. 101 to 104)
11) DGW Tanks (Sl.No. 105 to 108)
12) Additional Pump and blower module (Sl.No. 108 to 110).
After considering the submissions of the part), ld. Assistant Commissioner classified the items mentioned at Sl. Nos. 1, 2, 3, 7, 8, 9 and 10 as a “Water Treatment Plant” under the above tariff entry and classified the rest of the items (Sl. Nos. 4, 5, 6, 11 and 12) as parts of Water Treatment Plant under sub-heading 8421.90. Aggrieved by the classification as parts of water treatment plant, attracting higher rate of duty, the assessee preferred an appeal to the Commissioner (Appeals), but the latter sustained the decision of the original authority. Hence the present appeal.
2. After examining the records, we find that, admittedly, the items mentioned at Sl.Nos. 4 and 5 above (Gasser tower with 1 pump plus Blower and Degasser water sumps) were meant to be used for removal of Carbon dioxide from water under treatment. The items mentioned at Sl. Nos. 6 & 12 (Additional pumps and blower modules) were to be used for pumping water to elevated place. It is claimed by the appellants that removal of Carbon dioxide from water and pumping of water to elevated levels are integral parts of water treatment and therefore the items in question should be classified along with the rest of the items as a Water Treatment Plant. These facts pleaded in this appeal in relation to user of the items have not been disputed by the Department, though, ld. SDR has endeavoured to justify the impugned order. After considering the submissions made by both sides, we are of the view that it is not correct to single out the above items in the process of classification of the goods presented. Apparently, removal of Carbon dioxide from water in this case is an integral part of water treatment. As regards pumping of water to higher level, the appellants have claimed that this activity is also an integral part of water treatment. We find that this claim also has gone unrebutted. Therefore, we classify all the goods in question, together with other goods covered by the classification list, to be “Water Treatment Plant.”
3. In the result, the impugned order is set aside as regards classification of the items mentioned at Sl. Nos. 4, 5, 6, 11 and 12 above. The appeal is allowed.
(Order dictated and pronounced in open Court)