2004 (2) TMI 461

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..... C. Satapathy, Member (T)]. Heard both sides. The issue involved relates to classification of the impugned goods namely hand shower for bath . The respondents claimed classification of the impugned goods under sub-heading 8424.89, the original authority has classified the same under sub-heading 8424.20 and the Commissioner (Appeals) in his impugned order has classified the product under sub .....

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..... gers or other valves for controlling the flow through the nozzle. They are used for spraying paint or distemper, varnishes, oils, plastics, cement, metallic powder, textile dust, etc. A hand controlled spray gun also comes with a self-contained electric motor. We are of the view that the impugned goods namely the hand shower is not an appliance similar to a spray gun which can merit classification .....

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