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<h1>Tribunal classifies nozzles as part of spraying appliance, not drilling equipment. Appeal dismissed.</h1> The Tribunal upheld the Collector (Appeals) classification of nozzles under Heading 84.24 instead of Heading 8207, stating they are part of an appliance ... Clasification The dispute was about the classification of nozzles used for spraying slurry on rock drilling bits. The Revenue supported classification under Heading 8207, but the Collector (Appeals) classified them under Heading 84.24. The Tribunal upheld the classification under Heading 84.24, stating that nozzles are part of an appliance for spraying liquid and do not participate in drilling activity. The appeal was dismissed.