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TMI Blog2023 (4) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ut also the mounts and heads for the sprays. What were imported were mounts which could be fixed on any bottle. There is a very specific heading for such goods 9616 10 10 --- Scent sprays and similar toilet sprays . Learned counsel for the respondent argued that the mounts are not for scents or toilet sprays but for sanitisers this heading should not apply. This submission cannot be accepted. The issue of classification of mounts and heads used to spray/ dispense liquid soap was decided by this Tribunal in COMMISSIONER OF CUSTOMS, MUMBAI VERSUS RECKIT COLMAN OF INDIA LTD. [ 2005 (4) TMI 407 - CESTAT, MUMBAI ] where it was held that The use of the mounts to dispense and thus spray liquid Soap is not in doubt. We therefore cannot share the classification of Mounts and Heads for toilet sprays/dispensers to be under 84.24 the view of CC (A). We would uphold the lower authorities classification under 9616 with the consequence as arrived. The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are used for sanitizers makes no difference. Appeal of Revenue dismissed. - Customs Appeal No. 51682 of 2021 With Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r plastic bottle used as sanitizer, disinfectant, industrial insecticides, pesticides, pharma etc. (ii) Lotion pump part for plastic bottle use as disinfectant, industrial insecticides, pesticides, cleaner pharma etc. (iii) Fine mist sprayer 28 mm part for plastic bottle use as industrial, insecticides, pesticides, car care glass, cleaner, pharma etc. 3. Learned counsel for the respondent produced before us samples of the goods which were imported. He explains that these were plastic parts which can be fitted on bottles for spraying or dispensing gels. He states there was a very high demand for these during the Covid period because of the need for hand sanitation. He further clarifies that they are importing only the heads and not the bottles and heads can be fitted on any bottles of the appropriate size to dispense the contents. The respondent classified these goods under Customs Tariff Heading [ CTH ] 84242000 (trigger spray for plastic bottles), 84139190 (lotion pump for plastic bottle) and 84249000 (fine mist sprayer for plastic bottle). The original authority classified the trigger spray under 39269099 and the other two items under CTH 96161000. Both the respondent an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under 9616. 8. Learned counsel for the respondent supports the impugned orders and submits that the classification is correct and calls for no interference. 9. We have considered the submissions. 10. The Customs Tariff is based on the Harmonised System of Nomenclature [HSN] which classifies goods under various Sections and Chapters within each section. The general scheme of this tariff is that it starts from simple goods starting with live animals and animal products and moves to higher and more complex goods. Under each section there are chapters. The chapter title is of two digits under which there are various customs tariff headings of 4, 6 or 8 digits each are listed. The General Rules of Interpretation are provided in the tariff which indicate how goods should be classified. If these rules are applied, any goods can be classified under one heading or the other. The general rules of interpretation are briefly, as follows: (i) Title of sections and chapters are provided for ease of reference. Classification shall be determined according to the Customs Tariff Headings read with relevant section notes and chapter notes, if any. 2(a) Any reference to heading to an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the Chapter itself the goods covered under 84.24 are machines or apparatus used in any field of industry. The competing entries are 84242000, 84939190 and 84249000 (claimed by the importer) and 96161010 (according to the Revenue). These are reproduced below. CHAPTER-84 SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 8413 Pumps for liquids, whether or not fitted with a measuring device: Liquid Elevators - Pumps fitted or designed to be fitted with a measuring device: 84138190 - Other 8424 Mechanical Appliances (Whether or Not Hand Operated) For Projecting, Dispersing or Spraying Liquids or Powders; Fire Extinguishers, Whether or not Charged; Spray Guns And Similar Appliances; Steam or Sand Blasting Machines And Similar Jet Projecting Machines 8424 10 00 - Fire extinguishers, whether or not charged 8424 20 00 - Spray guns and similar appliances 8424 30 00 - Steam or sand blasting machines and similar jet - projecting machines - Agricultural or horticultural sprayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and mounts and heads therefor . This heading covers not only the sprays but also the mounts and heads for the sprays. What were imported were mounts which could be fixed on any bottle. There is a very specific heading for such goods 9616 10 10 --- Scent sprays and similar toilet sprays . Learned counsel for the respondent argued that the mounts are not for scents or toilet sprays but for sanitisers this heading should not apply. This submission cannot be accepted. Simply because the mounts and heads were used mainly for sanitisers makes no difference to the classification when the goods are clearly covered by the heading. 16. We find that the issue of classification of mounts and heads used to spray/ dispense liquid soap was decided by this Tribunal in Commissioner Vs. Reckitt Coleman of India Ltd. [2005 (190) ELT 221 (Tri-Mum)] the relevant paragraphs are as follows: 2.1 Matter was heard. Respondent-importers were not in attendance. Sample produced was inspected. It is found that the nature of article as it appears from the inspection, has been brought out by the CC (A) in his order, as extracted hereinabove. The use is for spray/dispersal of Toilet requires (e.g. liq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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