2004(02)LCX0152

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Smt. Archana Wadhwa, Member (J) and Shri C. Satapathy, Member (T)

COMMISSIONER OF CUSTOMS, MUMBAI

Versus

B. NICHLANI INVESTMENT PVT. LTD.

Order No. 779/2004-WZB/C-III, dated 26-2-2004 in Appeal No. C/1017/97

REPRESENTED BY :        Shri Bidhan Chandra, JDR, for the Appellant.

Shri N. Thacker, Advocate, for the Respondent.

[Order per : C. Satapathy, Member (T)]. - Heard both sides. The issue involved relates to classification of the impugned goods namely “hand shower for bath”. The respondents claimed classification of the impugned goods under sub-heading 8424.89, the original authority has classified the same under sub-heading 8424.20 and the Commissioner (Appeals) in his impugned order has classified the product under sub-heading 8481.80.

2. After hearing both sides and perusal of the case records including related tariff entries and H.S. Explanatory Notes, we find that Heading 84.81 covers taps, cocks, valves and similar appliances. The heading also includes taps, valves, etc., even if the same incorporated other accessories such as short lengths of tube ending in a shower rose. Hence, as rightly contended by the learned D.R., it is difficult to justify the classification of the hand shower under sub-heading 8481.80 which has been imported as such and not as an accessory of any tap or valve. At the same time, we find that sub-heading  8424.20 covers spray guns and similar hand control appliances which are usually designed for attaching to compressed air or steam lines. These are usually fitted with triggers or other valves for controlling the flow through the nozzle. They are used for spraying paint or distemper, varnishes, oils, plastics, cement, metallic powder, textile dust, etc. A hand controlled spray gun also comes with a self-contained electric motor. We are of the view that the impugned goods namely the hand shower is not an appliance similar to a spray gun which can merit classification under 8424.20. However, it seems appropriate to classify the same under sub-heading 8424.89 which covers all un-specified appliances used for dispersing liquid which in the case of hand shower is water.

3. In the light of our findings as above, we are of the view that the impugned goods are classifiable under sub-heading 8424.89 as claimed by the respondents. Consequently, we are of the view that the impugned goods were freely permissible for import under ITC(HS) entry against 842489.09. Accordingly, we uphold the order of the Commissioner (Appeals) granting relief to the respondents, though for different reasons. The department’s appeal is rejected.

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Equivalent 2004 (167) ELT 99 (Tri. - Mumbai)