Per Jyoti Balasundaram :

The respondents herein filed a classification list dated 22.3.85 for various products in which they classified their product 'Sprayer' under Tariff item 68 of the Schedule to the erstwhile Central Excise Tariff and claimed exemption in terms of Sl. No. 12 of Notification No. 234/82 dated 1.11.82 which covers hand pumps. The classification list was approved without extending the benefit of the Notification. The Assistant Collector denied the exemption on the ground that sprayers are different from hand pumps. Two refund claims were filed for refund of duty paid under protest on sprayers for the period 1.10.84 to 31.3.85 and 1.4.85 to 30.9.85. Both these claims were rejected by the Assistant Collector since the issue of classification of sprayers had already been decided by him by denying the exemption claim. Two separate appeals were filed before the Collector of Central Excise (Appeals), Bombay who, vide the impugned order, set aside the Assistant Collector's orders holding that the sprayer was a pump which was operated by hand and therefore, classifiable as a hand pump and hence entitled to the benefit of the Notification. Hence this appeal by the Revenue.

2. We have heard Shri P.K. Jain, learned DR and Shri S.S. Pathak, learned Counsel and carefully considered their submissions.

3. The item in dispute consists of a pump and tank containing pesticides, joined together. It is used for spraying DDT, Begyon, etc. It has twin functions to perform - (1) to lift the liquid (insecticides) from the tank and (2) to spray it under force or pressure from a 'Aperturb'. There is no definition of hand pump in the Tariff. Therefore, the test of commercial parlance becomes relevant. The word pump has been defined in the Directionary of the Technical Terms by F.S. Crispin at page 327 as "a machine for lifting or forcing liquids either by means of a bucket or a piston working in a closed cylinder". The product under consideration not only lifts the liquid but also sprays it and therefore, it will be different from a pump. Hand pump and sprayer are two different things as understood by the common and are available at different outlets. Hand pumps would be available for sale with people dealing with hardware whereas the sprayer for spraying DTT, Begyon and Finit etc. will be available with people dealing with general merchandise or medicines or both. Since sprayers cannot be considered as hand pumps, they do not qualify for exemption under Notification No. 234/82. We therefore, set aside the impugned order and allow the appeals.

Per S.K. Bhatnagar :

It is observed that the basic question involved in this case is whether a sprayer could also be considered as a pump. In this connection, although it is an excise case, the respondents have drawn attention towards the pre-1986 Customs Tariff also and referred to pumps as described under 84.10 which reads as follows:-