Import classification of water mixer components turned on the commercial meaning of sanitary fittings and the OGL entry.

Imported components of a water mixer were treated as components of a water mixer or fluid mixer, not as kitchen or bathroom sanitary fittings in SKD or CKD condition. DGTD clarifications were relied on to confirm the nature of the goods, and the attempted distinction between fluid mixer and water mixer was rejected. The restrictive import entry was construed in its proper commercial and popular sense: it applied only to sanitary fittings, not to every fitting used in a kitchen or bathroom. On that basis, the goods fell within the OGL entry rather than the restrictive entry.

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Issues: Whether the imported components of water mixer were classifiable as kitchen or bathroom sanitary fittings in SKD or CKD condition under the restrictive import entry, or whether they fell within the OGL entry as components of water mixer or fluid mixer.

Analysis: The clarifications issued by the DGTD were held to relate to the goods in question and showed that the import consisted of components of water mixer or fluid mixer. The distinction sought to be drawn between fluid mixer and water mixer was rejected. On the import policy, the restrictive entry covered only kitchen or bathroom sanitary fittings, not every fitting used in kitchen or bathroom. The expression had to be understood in its proper commercial and popular sense, and not all fittings used in a kitchen or bathroom could be treated as sanitary fittings.

Conclusion: The imported goods were not covered by the restrictive sanitary fittings entry and were covered by the OGL entry. The appeal succeeded and the impugned order was set aside.

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