1987 (3) TMI 304 - AT - Central Excise

Summary

Issues: Classification of "Spot Cleaning Gun" under sub-item (1) or sub-item (2) of Heading 84.21 of the Schedule to C.T. Act.

In this appeal, the issue revolves around the correct classification of a "Spot Cleaning Gun" under the Schedule to C.T. Act. The appellants argue for classification under sub-item (1) of Heading 84.21, emphasizing the gun's principal purpose of removing spots from fabrics. On the other hand, the department contends that the correct classification is under sub-item (2) of the same heading, highlighting the nature of the imported goods as a "Spray Gun" based on the provided leaflet.

The Ld. Consultant for the appellants asserts that the Spot Removing Gun is solely intended for removing spots on fabrics and cannot be used for spraying substances like paint or varnish, citing Note No. (5) to Chapter 84 of the Schedule. This note states that a machine used for multiple purposes should be classified based on its principal purpose, which, in this case, is spot removal. Therefore, the appellants argue for classification under sub-item (1) of Heading 84.21.

Conversely, the Ld. SDR argues that the goods should be classified under sub-item (2) of Heading 84.59, as the principal function of the imported goods is not covered by Chapter 84 of the Schedule. The SDR maintains that the goods should be classified as per the description of a "Spray Gun" in the leaflet, which involves using a solvent from a distance to clean stains, falling under the purview of Heading 84.21.

Upon examination of the arguments, the Tribunal notes that the imported goods, although termed as a "Spot Cleaning Gun" by the Assistant Collector, are essentially a "Spray Gun" as described in the leaflet. The Tribunal concludes that the imported goods fall under Heading 84.21 due to their function of using a solvent to clean stains from fabrics, as indicated in the leaflet and the impugned order.

The Tribunal delves into the question of the appropriate sub-heading for classification, specifically sub-item (2) of Heading 84.21, which covers "Spray Guns and similar appliances for spraying paint, varnish, oil, distemper, or cement." Despite the appellants' argument that the gun does not spray the listed substances, the Tribunal interprets that all Spray Guns, including similar appliances for spraying the mentioned substances, are covered under this sub-heading. The Tribunal emphasizes that the qualifier "for spraying paint, varnish..." applies to "Similar appliances" and not just "Spray Gun," leading to the classification of the imported goods under sub-item (2) of Heading 84.21.

Ultimately, the Tribunal dismisses the appeal, upholding the classification of the imported goods as a "Spray Gun" under sub-item (2) of Heading 84.21 of the Schedule to C.T. Act.