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2024 (3) TMI 139 - AT - CustomsClassification - Goods declared as Pump-1.200-GS-THREAD-28/410-2N-192.0 (Pump for lotion dispenser) - importer has classified the Goods under CTH 84248990 and Commissioner (Appeals) has classified the same under CTH 84249090 - HELD THAT - We hold that the product in question is a pump for displacing and dispersing the lotion/cream. Hence, it is definitely not a scent spray or toilet a spray (CTH 9616). It is a pump but not the one under 8413 where the pumps meant only for displacement of liquids are covered. The goods in question is held to be covered under CTH 84248990 being the pumps meant not only for displacing the liquid/lotion but for simultaneously dispersing the same. Hence we hold that classification made by the respondent-assessee in the Bill of Entry No. 7818002 is the correct classification i.e. the pumps imported by the appellant are classifiable under CTH 84248990. Hence, the Order-in-Appeal is hereby set aside which classified the impugned pump under CTH 84249090. However, the appeal filed by the department still stands dismissed as they have prayed for impugned pump to be classified under CTH 8413.
Issues Involved:
1. Classification of imported goods (pump for lotion dispenser) under the appropriate Customs Tariff Heading (CTH). Summary: Issue 1: Classification of Imported Goods The primary issue is the classification of the imported goods described as "Pump-1.200-GS-THREAD-28/410-2N-192.0 (Pump for lotion dispenser)" under the appropriate Customs Tariff Heading (CTH). The appellant classified the goods under CTH 84248990, which was contested by the Shed Officer who suggested CTH 9616. The Original Adjudicating Authority classified the goods under CTH 84132000, while the Appellate Adjudicating Authority classified them under CTH 84249090. Issue 2: Appeal by the Department The department appealed against the classification under CTH 84249090, arguing that the goods should be classified under CTH 84132000. The department's representatives contended that the goods are intended for use in smaller containers and should fall under CTH 9616, which includes scent sprays and similar toilet sprays. Issue 3: Appellant's Argument The appellant argued that the goods are correctly classified under CTH 84248990, which includes mechanical appliances for projecting, dispersing, or spraying liquids or powders. They further contended that CTH 8413 covers pumps intended for industrial applications, which is not applicable to their product meant for dispersing small amounts of lotion. Tribunal's Analysis and Decision The Tribunal analyzed the classification rules and the nature of the imported goods. It was observed that the product is a pump for a lotion dispenser, performing the dual functions of transporting and dispersing the lotion. The Tribunal noted that CTH 8413 covers pumps for displacing liquids, whereas CTH 8424 includes mechanical appliances for projecting, dispersing, or spraying liquids or powders. The Tribunal concluded that the imported goods are more appropriately classified under CTH 84248990, as they are pumps meant for dispersing liquids, not merely displacing them. Conclusion The Tribunal set aside the Order-in-Appeal that classified the goods under CTH 84249090 and upheld the appellant's classification under CTH 84248990. The department's appeal for classification under CTH 84132000 was dismissed. Order pronounced in the open court on 01.03.2024.
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