Taraltec Solutions Pvt. Ltd ., In re
Date: February 4, 2019
Subject Matter
Reactors used in hand pumps for purification of water are classifiable under HSN 8421 21 90. AAR ruling upheld.
Summary
Applicant Company is Manufacturer of Reactor used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarhea…
A. The Appellant are manufacturers of Reactor, which is a part of Hand Pump, used in villages to extract water below the earth surface. B. The reactor manufactured by the appellant ensures disinfection of water so extracted in order to provide clean and hygienic water to villagers. C. The Reactor harnesses fluid dynamics and kills microbes in water bore well hand pump and in the motorized water li…