Hand shower classification under residuary tariff heading upheld, with free import permitted under the corresponding ITC(HS) entry.

A hand shower for bath was held classifiable under residuary sub-heading 8424.89 because it was not an accessory of taps or valves under heading 84.81 and was materially different from spray guns or similar hand-control appliances under sub-heading 8424.20. The classification reflected an appliance for dispersing liquid, specifically water, where no more specific heading applied. On that basis, the goods were treated as freely permissible for import under the corresponding ITC(HS) entry, and the importer's relief was upheld.

---

---

Issues: Whether hand shower for bath was classifiable under sub-heading 8424.89, 8424.20, or 8481.80, and whether it was freely permissible for import under the corresponding ITC(HS) entry.

Analysis: Heading 84.81 covers taps, cocks, valves and similar appliances, including articles incorporating accessories such as a short length of tube ending in a shower rose, but the impugned goods were imported as a hand shower and not as an accessory of any tap or valve. Sub-heading 8424.20 covers spray guns and similar hand control appliances designed for compressed air or steam lines, which are materially different from a hand shower. The proper classification was therefore the residuary sub-heading 8424.89, which covers unspecified appliances for dispersing liquid, water in the present case.

Conclusion: The goods were classifiable under sub-heading 8424.89 and were freely permissible for import under the corresponding ITC(HS) entry. The relief granted to the importer was upheld and the departmental appeal failed.

---