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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 ..... the Appellant Shri Parasivamurthy, Deputy Commissioner (AR), For the Respondent Per: V. PADMANABHAN The present appeal has been filed against the Order-in-Appeal No. 90/2007 dated 25.07, 2007. The appellant imported Steam Generator and classified the -item under Customs Tariff Heading 8424 20 00 in Bill of Entry No. 139697 dated 17,02.2007. The Department was of the view that the right clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Spray guns, for which the maximum pressure is of the order of 3 bar are to be classified under 8424. The Department seeks to classify the product under 85167990 under a residuary entry. It is her submission that the goods would fall under 8424 where there is a specific entry for N Spray guns and similar appliances' under 8424.20. She argued that a specific entry will prevail over a more general re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sand blasting machines and similar jet projecting machines 8424.20 Spray guns and similar appliances 25% 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair dressing apparatus (for ex. Hair dryers, hair curlers, curling tongue hearings) and hand dryers; electric smoothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for cleaning carpets, cloths, cars etc. The impugned order has recorded that the evidences are essentially domestic one. Since the steam cleaner functions with the help of electricity they are to be classified under 8516 as "electro thermic appliance" of a kind used for domestic purposes. 7. We have perused the copy of the catalogue of the equipment under import. The approximate weight of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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