9911796707
TMI Blog1994 (8) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... against 8424.89 claimed by them. He had, however, dropped the charge raised in the show cause notice issued to them that the said import was not permissible under the Import Trade Control Provisions and that they had also misdeclared the goods. 2. Shri Rakesh Tikku, learned advocate appeared for the appellants. He submitted that the Additional Collector fell in error in deciding the classification in the manner he did, rejecting their contention, as the Heading 8479.89 is residual in nature and would not be applicable where the goods fall under a specific Heading. The classification claimed by them is specific in that manner. The Explanatory Notes under Harmonised System of Nomenclature (H.S.N.) support their contention, he urged. He refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the Additional Collector had correctly decided the matter. The order deserves to be upheld, he contended and pleaded that the appeal be dismissed. 3. We have considered the submissions. We have perused the record. We find that the main thrust in the appeal is that the classification decided by the Additional Collector is not correct because that Heading is a residual one and would apply only if no other heading covering machines performing specific functions are not applicable and that the goods in question attracting the specific Heading 8424.89, the residual Heading 8479.89 will not be applicable. We find that the Heading 8424.89 reads as follows :- Mechanical appliances (whether or not hand operated) for projecting, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose appliances which employ only jet projecting machines or mechanisms Appliances which project or disperse or spray liquids or powders. The item imported is not merely an appliance for projecting, dispersing or spraying liquids or powders. As per the catalogue furnished by the parties entitled ISTOBAL - A new Generation of Washing Arches - Basic Electronic Multi- programma - 88 LCB3. The machine gives a perfect washing. Apart from spraying a liquid on to the vehicle, the machine also enables the brushes to move in various directions to obtain a double wash of the vehicle including the most difficult areas of the vehicles. There are three brushes and all the three brushes move. The electronic system, after the liquid is spread, ensures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for washing as they are only machines for spraying or projecting of liquids/solids. The subject machine performs other functions as well. As the specific heading claimed is thus ruled out and as no other specific heading had been claimed, the residual classification decided is appropriate. 5. The Tribunal decision in the Escorts case cited by the appellants and referred to by their learned counsel does not advance their case. That decision turned on the question whether ultrasonic cleaning machine used for cleaning parts/components by ultrasonic waves would be classifiable under Heading 84.59(2) of the Customs Tariff Act covering machines designed for the production of a commodity or under 84.59(1) which covered machines not elsewhere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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