Classification of grease guns, oil cans and bench oilers - Central Excise - 24/88-CX.4

Classification of grease guns, oil cans and bench oilers Circular No. 24/88-CX.4 Dated 2-11-1988 [From F. No. 164/2/ 88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of grease guns, oil cans and bench oilers. Doubts have been raised regarding the classification of grease guns, oil cans and bench oilers as to whether the said items could be classified under heading No. 84.24 as 'Mechanical Appliances' (whether or not hand operated) for projecting, dispersing or spraying liquid or powders or under heading No. 82.08 (Sub-heading No. 8208.90) as 'other tools and implements during the period prior to 1-3-1988 and under heading No. 82.05 from 1-3-1988. 2. The issue was discussed at the North Zone Tariff-cum-General Conference of Collectors of Central Excise held at Rishikesh on 17-6-1988. The samples were examined and it was found that the said products could not appear to eject the liquid etc. in the form of a jet or dispersion or a spray. It was observed that these products are excluded from the purview of the heading 84.24 as the HSN notes of heading No. 84.24 covered only machines and appliances for projecting, dispersing or spraying steams, liquids or solid materials (e.g. sand, powder, granules, grit or metallic abrasive) in the form of a jet, a dispersion (whether or not in drips) or a spray. Therefore, the classification of the products would not be under heading 84.24. 3. The said Conference has considered the possibility of the classification of the said articles under heading No. 82.08 before 1-3-1988 and under heading No. 82.05 after 1-3-1988, and it has been observed that HSN note under heading No. 82.05 specifically included these articles and the Chapter 82 stood aligned with HSN after 1-3-1988. 4. In view of the above the Board agrees with the view taken by the Conference that the appropriate classification of Grease guns, oil cans and bench oilers would be under heading No. 82.05, after 1-3-1988 and 82.08 before 1-3-1988 as "other tools and implements".