AAAR : Upholds AAR; Classifies 'reactors' used in Hand Pump Water Disinfection under HSN 8421 21 90

Maharashtra AAAR upholds AAR-order classifying ‘Reactors’ used in Hand Pump Water Disinfection under HSN 8421 21 90,rejecting appellant’s contention that Reactor forms part of Hand Pump and hence classifiable under HSN No 8413 91 as ‘Hand Pumps and parts thereof’; Observing that the Reactors are only retrofitted with the hand pumps with the purpose different from the hand pumps whose main function is to draw the underground water from the bore well, AAAR opines that...