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Issues: Classification of "hand shower for bath" under sub-headings 8424.89, 8424.20, and 8481.80.
The judgment by the Appellate Tribunal CESTAT, Mumbai, involved a dispute regarding the classification of "hand shower for bath." The respondents claimed classification under sub-heading 8424.89, while the original authority and the Commissioner (Appeals) classified it under sub-headings 8424.20 and 8481.80, respectively. Upon review, the Tribunal analyzed the relevant tariff entries and H.S. Explanatory Notes. It noted that Heading 84.81 encompasses taps, cocks, valves, and similar appliances, including those with additional accessories like short lengths of tube ending in a shower rose. The Tribunal agreed with the contention that classifying the hand shower under sub-heading 8481.80, as imported, was not justified since it was not an accessory of any tap or valve. Additionally, sub-heading 8424.20 covers spray guns and similar hand control appliances designed for attachment to compressed air or steam lines, which was deemed inappropriate for the hand shower. Consequently, the Tribunal concluded that sub-heading 8424.89, covering unspecified appliances for dispersing liquid, such as water in the case of a hand shower, was the appropriate classification. Based on their assessment, the Tribunal determined that the hand shower should be classified under sub-heading 8424.89, as claimed by the respondents. This classification allowed the impugned goods to be freely permissible for import under ITC(HS) entry against 842489.09. Therefore, the Tribunal upheld the Commissioner (Appeals)'s order granting relief to the respondents, albeit for different reasons, and rejected the department's appeal. In summary, the Tribunal resolved the classification issue by determining that the "hand shower for bath" should be classified under sub-heading 8424.89, based on its function of dispersing water, rather than under sub-headings 8424.20 or 8481.80, as contended by the parties involved in the case.
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