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TMI Blog2012 (5) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff – Held that:- other than soap dishes and toilet paper holder of brass, whose classification has been upheld by the Commissioner (Appeals) under sub-heading 7418.90, none of the other items namely towel ring/towel racks, robe hook, coat hook, tumbler holder and glass shelf are classifiable under heading 7418.90, the duty has been correctly paid in respect of these items on the value determined under Section 4, no infirmity in the impugned order, Revenue’s appeal dismissed - E/1402/2005 - 341/2011-EX(PB), - Dated:- 8-4-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri Nitin Anand, DR, for the Appellant. Shri J.P. Kaushik, Advocate, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearances of brass, soap dishes, toilet paper holder, tumbler holder, towel ring, towel rack, towel rack with single rail, coat hook, robe hook and glass shelf during the period from 1-3-02 to 31-3-03, appropriation of an amount of Rs. 3,86,681/- already paid by the respondent, and also for imposition of penalty on them under Rule 27 of the Central Excise Rules. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 8-7-04 by which the duty demand of Rs. 14,57,613/- was confirmed against the respondent alongwith interest and beside this, penalty of Rs. 5,000/- was imposed on them under Rule 27 of the Central Excise Rules, 2002. Since, the respondent, out of the above duty demand, had already p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent in the catalogue of these products printed by them for their marketing, describe these products as meant for bathroom purposes, that since these items are meant for bathroom, the same have to be treated as sanitary fittings and, hence, would be covered by sub-heading 7418.90, that the brass tumbler holder manufactured by the respondent is meant for use in the bathroom and is not a kitchen ware and, hence, its classification under sub-heading 7418.10 is wrong, that glass shelf is correctly classifiable as accessory of bathroom and hence the sanitary fittings under sub-heading 7418.90 of the Tariff, even if it is predominantly made of glass and Commissioner (Appeals) s finding, that the same being made predominantly made of glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions from both the sides and perused the records. 4. The dispute in this case is only about the classification of brass tumbler holder, brass towel ring, towel rack, coat hook, robe hook and glass shelf being manufactured by the respondent. While the respondent describes all these items as bathroom accessories, so far as glass shelf is concerned, the same being made of glass would be correctly classifiable under sub-heading 7015 of the Tariff and there is no question of its classification under Chapter 74, which covers the copper and the article thereof. As regards, the other items namely robe hook/coat hook of brass, tumbler holder of brass and towel ring/towel rack of brass, while according to the department these items are cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the explanatory notes to HSN heading 7324, this heading includes - baths, bidets, foot-baths, hip baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamber-pots, water closet pans and flushing cisterns, whether or not equipped with their mechanisms, spittoons, toilet paper holders etc. As per Oxford Advance Learner s Dictionary, the word sanitary means things connected with keeping places clean and healthy to live, specially by removing human waste. The items described in HSN Explanatory Notes to heading 7324 are clearly those items which are connected with keeping the places clean and healthy to live in. Accordingly, the expression - sanitary ware and parts ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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