1999 (3) TMI 182 - AT - Customs

Summary

Issues: Classification of product glue gun in blister packing under Customs Tariff Act.

Analysis:
1. Classification Dispute: The appeal challenges the classification of a glue gun in blister packing under the Customs Tariff Act.

2. Appellant's Argument: The appellant argues that the correct classification should be under 84.65 as a machine for glueing hard materials like wood, leather, glass, and plastics. The appellant presents the product sample and highlights its end-use as a Trigger feed Glue Gun for bonding various materials. It is emphasized that the product is a machine applying glue, not a general purpose spray gun covered under 84.24.

3. Respondent's Argument: The respondent contends that the product does not qualify as a machine tool, as it cannot work on hard surfaces to shape or remove material. Referring to the HSN, it is argued that the product falls under 84.24 as it disperses glue, aligning with the HSN notes on machines for projecting or spraying materials.

4. Judgment Analysis: The Tribunal examines the submissions and the product sample. It rules that the product should be classified under 84.65 of the Customs Tariff Act for several reasons:
- The imported machine is primarily for glueing hard materials like wood, plastics, and glass, evident from the instructions on the blister packing.
- The product operates by melting solid glue into liquid form and applying it through a nozzle, lacking features of a spray gun like a container or connection to compressed air.
- Comparing the product with the explanatory notes on spray guns, the Tribunal finds that the glue gun does not meet the criteria of a spray gun due to the absence of essential components.
- The product's design and end-use as a glue gun for hard surfaces align more closely with the description under Heading 8465, making it the appropriate classification.

5. Conclusion: The Tribunal sets aside the previous order and allows the appeal, providing consequential relief as per the law.