Classification -‘Fire Safety Product assembled on trolley ‘-AAR
Facts of the case
The applicant, M/s. Swadeshi Empresa Pvt. Ltd., seeks Ruling on HSN Tariff of ‘fire safety product assembled on trolley’, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley. M/s Swadeshi submitted that it is classifying said goods at HSN 84241000 as general firefighting equipment
Futher it was note by AAR that Tariff 84241000, cited by M/s Swadeshi, describes Fire Extinguishers, whether or not charged. Further as per the HSN Explanatory Notes, this heading (8424) does not include Firefighting pumps with or without internal reservoirs, heading 8413 (non-automobile types) or heading 8705 (automobile types) . We hold that the HSN Explanatory Notes are a guide and a persuasive tool to assist us in determining the Classification in GST Tariff.
Observation
The learned AAR examined the facts and found that the above heading 8424 does not include fire fighting pumps with or without internal reservoirs whereas heading 8413 cover pumps for liquid whether or fitted with measuring device. The HSN explanatory notes to 8424 has excluded such fire extinguishing goods and categorized them under 8413.
The learned AAR refer to the description of the Goods which is a water mist firefighting trolley. It is an assembly of Pump driven through engine, water tank, hose reel, pipe and gun and these assembled parts are kept on trolley. This firefighting goods sprays water in such a way that a small quantity of water is sprayed at high velocity to make very fine disjointed droplets of water covering an exponentially larger area. The high pressure hose reel is fitted with high pressure fog/ jet gun. The gun has a pistol grip nozzle having discharge of atleast 12-30 lpm at 100 bar (pressure). Thereby subject goods are called water mist firefighting goods. We find that the description of the goods may be categorized as Firefighting pump with internal reservoir and thereby, as per HSN Explanatory Notes does not merit classification at Tariff 84241000. Further the subject product is not a Fire fighting vehicle as described at Tariff 8705. The subject goods have ultrahigh pressure pump driven through the engine to discharge water at a specified LPM at specified pressure (bar) and thereby the goods need to be fitted or designed to be fitted with pressure measuring device. Further, we note that the said goods have nozzle attached to the water pipe permitting the control of the water mist discharged. We find this Tariff item 84131990 satisfying the product description. The HSN explanatory notes to 8424 has excluded such fire extinguishing goods and categorized them under 8413.
Conclusion
The learned AAR ruled that the said fire safety product trolley is classifiable under HSN 84131990 .
The detailed case law given below :
Advance Ruling No. GUJ/GAAR/R/2022/29
(In Application No. Advance Ruling/SGST&CGST/2022/AR/03)
Name of the applicant : M/s. Swadeshi Empresa Pvt. Ltd
In-re-Swadeshi-Empresa-Pvt.-Ltd-GST-AAR-Gujarat
