Tribunal dismisses appeal duplicating order, upholds classification of imported goods, remands for duty determination.

The Tribunal dismissed Appeal No. 51794/2022 as it duplicated the impugned order in another appeal. The imported goods, plastic trigger sprayer, lotion pump, and fine mist sprayer, were classified under Customs Tariff Heading 96161010, not as mechanical appliances for spraying. The Tribunal relied on a previous ruling and upheld this classification, leading to the dismissal of the appeal and remanding of related matters for duty determination based on the correct classification.

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Issues Involved:
1. Classification of imported goods (trigger sprayer, lotion pump, fine mist sprayer) under the Customs Tariff.
2. Validity of the appeal No. 51794/2022.
3. Applicability of the Tribunal's previous ruling in Commissioner of Customs Mumbai Vs. Reckitt & Coleman of India Ltd.

Summary:

1. Classification of Imported Goods:
The core issue is whether the imported goods, namely plastic trigger sprayer, lotion pump, and fine mist sprayer, should be classified under Customs Tariff Heading (CTH) 84242000 as held by the Commissioner (Appeals) or under CTH 96161000 as claimed by the Revenue. The original authority's classification under CTH 39269099 was not accepted by either party. The respondent argued for classification under CTH 84242000, while the Revenue contended that these items fall under CTH 96161000. The Tribunal examined the relevant headings and concluded that the goods are not mechanical appliances for spraying covered under Chapter 8424. Instead, they are mounts and heads for sprays, thus classifiable under CTH 96161010.

2. Validity of Appeal No. 51794/2022:
Appeal No. 51794/2022 was found to be infructuous as it assailed the same impugned order as in Customs Appeal No. 51685/2021. The impugned order carried two numbers because it disposed of cross appeals by the Revenue and the importer. Consequently, Appeal No. 51794/2022 and the stay application in it were dismissed as infructuous.

3. Applicability of Previous Tribunal Ruling:
The Tribunal referred to its previous ruling in Commissioner of Customs Mumbai Vs. Reckitt & Coleman of India Ltd. [2005 (190) ELT 221 (Tri-Mum)], which dealt with the classification of mounts and heads used to spray/disperse liquid soap. The Tribunal upheld the classification under CTH 96161010, consistent with the findings in the present case. The fact that the mounts were used for sanitizers in this case, as opposed to toilet sprays in the Reckitt & Coleman case, did not alter the classification.

Conclusion:
a) Appeal No. C/51794/2022 was dismissed as infructuous.
b) The imported goods were classified under CTH 96161010 and chargeable to appropriate rates of duty.
c) Revenue's appeals No. C/51682/2021 and C/51685/2021 were allowed, setting aside the impugned orders and remanding the matters to the original authority for determining the duty based on the correct classification.

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