9911796707
TMI Blog2005 (4) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... 90.00 is claimed as mechanical appliances. 1.2 The goods are claimed by the importer to be not parts of scent sprays to qualify for classification under 9616.10. The CC (A) in appeal found that- I have heard the Advocate, Shri T. Vishwanathan, on 31-5-1999, referring to the dictionary meaning of spray, which clarifies the spray as referring to water or other liquid flying in small drops from the force of the wind or waves, the action of an atomizer etc it was contended that, the goods imported are used in the mechanical appliances not for spraying purposes but for dispersing /projecting. Dispersing /projecting cannot be called as spray by virtue of the dictionary meaning referred to. Since the goods imported are used as a part of Detto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contended by the department. The impugned order and the submissions have been considered by me carefully. The dispute is regarding the classification of Handpump Disperser imported by the appellants - whether it should be classified as parts of scent spray falling under CTH 9616.10 or as parts of an appliance falling under CTH 8424.90 i.e. as parts of an appliance other than agriculture or horticulture classifiable under CTH 8424.89. As per the appellants write up the goods imported are hand-operated dispenser pumps of plastic. In the write-up it has been stated that the subject article is basically incorporated with a press nozzle with trigger and upon gentle pressing the liquid from inside the container/reservoir comes out. The Detto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to perform the spraying function and in the appellants case the part imported does not participate in the spraying function but is used for dispersing the liquid even though the principle of the mechanism adopted is somewhat similar. By exclusion on 9616 makes the said chapter as not applicable to dispersing or spraying appliances falling under heading 8424. There is no separate sub-heading for dispersing appliances under heading 8424. It is doubtful that the appliances, if imported as such viz with a container/reservoir of plastic having a threaded body which is fitted with a plunger which functions with a trigger for gentle pressing to regulate its flow through the nozzle, would qualify for classification under CTH 8424.89. The heading 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts they are in classifiable under CTH 8424.90, and as per the relevant policy such import allowed free, irrespective of the fact whether they are used in the appliances falling under CTH 8424.20 or 8424.89. Accordingly the said parts are freely importable of view, the appellants having a case in their favour. and ruled out the classification out of 9616.10 and classified them under 8424.90. 1.3 Revenue is aggrieved by this order on the grounds - (i) Commissioner (Appeals) holds that the goods do not participate in the spraying function but are used for dispersing liquids and even though the principle of the mechanism adopted is somewhat similar. (ii) The use of Mounts Heads is for soap dispenser and similar toilet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pocket type, whether for personal or professional use. They consist of a reservoir, generally in the form of a bottle (of glass, plastic metal or other material), to which is fixed the mount, this mount in corporate the head (with its spray forming mechanism) and a premature pressure bulbs (sometimes enclosed in a textile net) or a piston drive. (2) Mounts for toilet sprays (3) Head pieces for toilet sprays. From a reading of these two notes it is apparent that what are envisaged under 84.24 are entities working on high pressure air/steam sources while the motivating force under 96.16 has to come from bulb pressure or piston action, the former being required for industrial use while the later are for consumer purposes. Moreover the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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