9911796707
TMI Blog1994 (12) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Collector of Customs at New Delhi did not accept the appellant s contention and held that the goods were rightly classifiable under Heading 8479.10 of the Tariff. In coming to his conclusion he considered, but did not accept the importer s alternative claim for classification under Heading 8424.89. Collector of Customs (Appeals) confirmed classification under Heading 8479.10. 2. Shri N. Singh, Consultant, appearing for the importer, explained that the classification under Heading 8474.89 was made by typographical error; the importer in fact had wished to claim classification of goods under Heading 8474.31 as concrete mixture. According to him, the technical literature in respect of the machine indicated that it performed two fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sand. 8424 : Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines or similar jet projecting machines. 8479.10 : Machinery for Public Works Building or the like." 5. The function of the machine under examination is described in the technical literature of the manufacturer produced by the appellant as follows :- The Aliva-MEDIO type 252 is a solid built, two axle rotor spraying machine for processing dry mix via the hopper (1) the mix is fed into the rotor chambers, (2) The revolving rotor (3) conveys the mix to the air chamber, (4) The compressed air empties the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temper, varnishes, oils, plastics, cement etc. Hence it has to be concluded that, whether the machine sprays the dry mix or mixture of the dry mix with water, it would be covered by sub-heading. The expression liquids used in the sub-heading obviously has to be construed to mean suspension, dispersion and emulsion. The reference to paint and distemper which are often in the nature of suspensions makes this clear. In any event, the definition of liquid in the McGraw Hill Dictionary of Scientific and Technical Terms Second Edition (page 926) a state of matter intermediate between that of crystalline substances and gases in which a substance has the capacity to flow under extremely small shear stresses and conforms to the shape of a confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sure or force to disperse small particles of liquid or solid. In common usage also these words are clearly distinguishable. No one talks about spraying butter on bread; for example it is precisely because of the distinction that the exclusion note had been called for. It is also to be noted that the note excludes machines for spreading water or concrete or for spraying gravel into road etc. The use of the different words with regard to different commodities is obviously not incidental. The department s reasoning for including under Heading 8474 is, therefore, without basis. 8. Once the classification of the goods under Heading 8424 is decided, their eligibility to the benefit of Notification No. 59/87-Cus., dated 1st March, 1987 under S.N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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