ORDER
S.K. Bhatnagar, Vice President
1. Ld. Representative of the appellants stated that Peristaltic Pump was imported by Air and the same was assessed to duty under Heading 84.10(3) @ 100% + 40% + 12%. They filed refund claim on two counts : .
(1) Calculation error. Total duty on item I of B/E comes to Rs. 27,240.94 whereas Rs. 30,726.75 was recovered.
(2) Re-assessment of the item I of B/E under Heading 84.10(1) @ 40% + 25% + 12%; but both were rejected. The appeal has also been rejected.
2. Firstly, claim on ground (1) needed no evidence and it is therefore surprising that both the A.C. as well as the Collr. of Customs (Appeals) have not given relief on this count. Their orders do not even mentioned about it.
3. Regarding reassessment of the Item under heading 84.10(1), ld. Representative of the appellants stated that the item which the appellants imported is Peristaltic Pump as can be seen from the Customs signed invoice sent for perusal. This pump works on the principle of flow inducement by rotating rollers and hence can be classified as a rotary positive displacement type of pump. The method of working is described in detail in the catalogue. The pump is used for pumping abrasive and corrosive solutions since the fluid being pumped does not contaminate the internal parts of the pump.
4. The Peristaltic pump which the appellants imported is used in the laboratory for various applications. These include pumping of slurries – since the Peristaltic action is gentle, particles are not broken due to pumping motion; circulation of absorbent solutions like dilute caustic and amine solutions which are corrosive in nature; pumping of organic solvents like toluene and acetic acid for extraction of processes; pumping of viscons material like CMC in highly precise volumes through multiple channels in static mixer assemblies.
5. The Heading 84.10(3) under which this item was assessed pertains to ‘Fuel, oil or water pumps for internal combustion piston engines. The Peristaltic pump which the appellants imported obviously will not be covered by Heading 84.10(3) as it is not a Fuel, oil or water pump for internal combustion piston engine but a Peristaltic Pump used in laboratory for various applications. Hence, the same is correctly classifiable under heading 84.10(1) @ 40% + 25% +12%.
6. The Adjudicating Authority as well as the Collector of Customs (A) had rejected their claim on the ground that they did not produce catalogue to substantiate their claim. The appellants could not produce catalogue before Adjudicating Authority because the catalogue was busy at their factory, and even when they preferred appeal the same was not free and hence could not be produced along with the appeal. However, they had mentioned in their appeal that they are prepared to produce the catalogue at appellate stage.
7. The appellants were waiting for a communication from the Collr. of Customs (A) to produce the catalogue, but the appeal itself was rejected.
8. Ld. Representative further stated that they have since produced a copy of the catalogue which shows and describes various types of Peristaltic Pumps and indicates that such pumps are used for process control applications in various fields such as pharmaceuticals, food processing etc., therefore, it was classifiable under Heading 84.10(1) as claimed by them.
9. Ld. D.R. stated that both at the original and at the first appellate stage the appellants have not produced any catalogue and that is why their claim was rejected as unsubstantiated and their appeal was rejected. However, now that a pamphlet has been produced the matter may be considered and if so deemed appropriate, the officers may be given suitable directions to re-consider the matter.
10. We have considered the above submissions. We find that the contentions of the ld. Representative of the appellants have strong force. He is right in pointing out that Heading 84.10(3) covers only fuel, oil or water pumps for internal combustion piston engines whereas the imported item is a Peristaltic Pump for process control applications. The pumphlet produced shows the model 603 U/R Auto Control Peristaltic Pump and also describes the advantage of Peristaltic Pumping by Watson-Marlow Pumps. The invoices produced describes the imported item as Watson-Marlow Peristaltic Pump 604 U/165R.-
11. Advantages of Peristaltic pumping have been indicated in the pamphlet in the following words :
ADVANTAGES OF PERISTALTIC PUMPING
1. The pump does not contaminate the fluid.
2. The fluid does not contaminate the pump.
3. The peristaltic pumping action is gentle.
4. Peristaltic pumps are self-printing and can run dry.
There are an infinite of laboratory and industrial processes where the ability to confine the fluid to a tube, and nothing else, is valuable. Instead of stripping and cleaning the pump, it is only necessary to fit a new pump tube which takes only minute, or even seconds. A sterile tube sterile pump.
Think of Peristaltic pumps especially for pharmaceuticals, fermentation, food processing, beverage dispensing, inks and photographic solutions, as well as abrasive and aggressive fluids. If a fluid will pass through a tube, then a peristaltic Dump can speed its flow, control its flow rate, or dispense it in precise volumes.
12. This shows that such pumps are used for various purposes mentioned above and is not a fuel, oil or water pump for ICP engines. Therefore, it is. rightly classifiable under Heading 84.10(1). The appeal is therefore accepted with consequential relief, if any due. While granting relief officers may also ensure correct calculation of duty accordingly.