2004 (3) TMI 491

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Balasundaram, Member (J)]. The respondents herein imported a consignment of solenoid valve for dispenser and casing for dispenser claiming classification of the solenoid valve under Customs Tariff Heading 8481.80 and casing dispenser under Customs Tariff Heading 3926.90 under Bill of Entry dated 30-6-1997. Clearance of the goods was sought without a licence as freely importable goods in term .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... falling under this heading also requires specific licence for their clearance which the importer did not possess. Hence the import appeared to be in contravention of the law and the goods liable to confiscation and the importers liable to penalty. The issue of show cause notice was waived, the Deputy Commissioner of Customs held that the goods fell for classification under 961610.00 of ITC (HS) an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontrol of flying insects or odours in houses, processing units, dairies, restaurants, etc. The HSN Explanatory Notes to Heading 96.16 excludes dispersing or spraying appliances of Heading 84.24 from its coverage. Going by the description of the goods they appear to be covered under Heading 84.24 and are therefore excluded from Heading 96.16. The import is therefore permitted. 3. In the light of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X