Classification of goods— In the instant case, the applicant 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. 

Applicant is submitted that it is classifying said goods at HSN 84241000 as general firefighting equipment.

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.

Held that— The said Fire safety product trolley classifiable under HSN 84131990.