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of <h1>Grease Guns, Oil Cans, Bench Oilers Classified Under Heading 82.08/82.05, Not 84.24, Per Central Excise Tariff Guidance.</h1> The circular addresses the classification of grease guns, oil cans, and bench oilers under the Central Excise Tariff. Initially, there was uncertainty about whether these items should be classified under heading 84.24 as mechanical appliances or under heading 82.08 as other tools and implements. After examination at the North Zone Tariff-cum-General Conference, it was concluded that these products do not eject liquids in a manner consistent with heading 84.24. Consequently, the appropriate classification is under heading 82.08 before March 1, 1988, and under heading 82.05 after this date, aligning with the Harmonized System Nomenclature (HSN).
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