Tariff classification: grease guns and oil cans treated as other tools, not mechanical spraying appliances from 1-3-1988. Grease guns, oil cans and bench oilers do not conform to HSN criteria for machines that project, disperse or spray and are therefore excluded from heading 84.24; they are classifiable as other tools and implements in Chapter 82, under the pre 1 March 1988 tariff subheading in force before that date and under the Chapter 82 provision aligned with HSN from 1 March 1988, a view endorsed by the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification: grease guns and oil cans treated as other tools, not mechanical spraying appliances from 1-3-1988.
Grease guns, oil cans and bench oilers do not conform to HSN criteria for machines that project, disperse or spray and are therefore excluded from heading 84.24; they are classifiable as other tools and implements in Chapter 82, under the pre 1 March 1988 tariff subheading in force before that date and under the Chapter 82 provision aligned with HSN from 1 March 1988, a view endorsed by the Board.
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