Reactor ensuring disinfection of water comes under HSN 8421 21 90

In re Taraltec Solutions Pvt. Ltd (AAAR Maharashtra)

It is evident that the impugned product manufactured by the Appellant does not merit classification under the sub-heading 8413 91- as “Hand Pumps and parts thereof” as contended by the Appellant. We hold that the same is classifiable, in line with the contention made by the Jurisdictional Officer, under the heading 8421 21 90 having description as ‘filtering or purifying machinery and apparatus for liquids’.

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