hsn code

Prima facie........... NO

It means........ on first appearance but subject to further evidence or information.

"prima facie" is something that appears "on the face of it". That means something that you can gather from a situation without going into the details or contentions etc. 

Example:  Prima facie it was case of bribe, but on interrogation it was found to be loan repayment !!!

1.   In science, people rarely accept anything Prima Facie, demanding evidence as to why something is the way it is.

2.  Prima Facie, and they are innocent until they are actually proven guilty.

3. Here in the query, answer is just no, but it may be possible to have different rate of same good/s in different conditions, which can be accepted with actual fact.

Actually '8413' is for 'group' of different types of pumps....... they fall under different tax rates from 5 to 28%.

But same pump say '84139290' with inward rate 18% cannot be sold with 28%.

So, individually the rate of each & every specific pump/item remains same. You cannot change its rate in accounting.

You can give 6 digits if you wish, to differenciate your products, but first four should be same......