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Issues: Whether Blow-vac Portable Vacuum Cleaner was classifiable under chapter sub-heading 8508.00 as electro-mechanical tools for working in the hand with self-contained electric motor, or under sub-heading 8509.00 as an electro-mechanical domestic appliance.
Analysis: The product literature and technical write-up showed that the item was a power tool designed and marketed for industrial applications such as foundries, cooling equipment, lamination equipment, cleaning of heat exchangers and air-conditioners. The material on record supported the view that it was intended for industrial use and not for household consumption. No evidence was produced to establish domestic use. In such circumstances, classification had to follow the commercial and functional character of the goods, reinforced by the HSN explanatory notes relied upon for heading 8508.00.
Conclusion: The item was correctly classifiable under chapter sub-heading 8508.00 and not under sub-heading 8509.00.