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TMI Blog2018 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 8516 79 90 - The approximate weight of the equipment is given as 412 kg and from the nature of use for which the equipment can be used, we are of the view that the same are typical for domestic use. The equipment cannot be considered as spray guns for industrial use - classification of the products is ordered under 8516.79 - appeal dismissed - decided against appellant. - Appeal(s) Involved: C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under 8516 was upheld, the present appeal has been filed. 2. With the above background we heard Smt. Neetu James, the learned advocate for the appellant as well as Shri Parasivamurthy, DR. 3. The learned counsel for the appellant argued that the imported goods are rightly classifiable under 8424 on the following ground: The imported goods are in the nature of steam cleaners which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted equipments are used for variety of purposes but all of which are for daily household chores. He argued that the goods are in the nature of electric appliances of a kind used for domestic purposes and hence are rightly classifiable under 8516 6. After hearing both sides and perusal of records, we find that the two competing entries for classification are reproduced below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes: electric heating resistors, other than those of heading 8545 8516.79 Other 30% The claim of the appellant is that the goods are used for generating and spraying steam which will help in cleaning surfaces. The imported equipment generates steam of pressure as high as 3.2 to 3.5 bar which is typical of eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the equipment is given as 412 kg and from the nature of use for which the equipment can be used, we are of the view that the same are typical for domestic use. The equipment cannot be considered as spray guns for industrial use. 8. In the facts and circumstances of the case, we find no reason to interfere with the impugned order which is sustained along with the reasons mentioned therein. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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