https://www.taxtmi.com/caselaws?id=110966 A hand shower for bath was held classifiable under residuary sub-heading 8424.89 because it was not an accessory of taps or valves under heading 84.81 and was materially different from spray guns or similar hand-control appliances under sub-heading 8424.20. The classification reflected an appliance for dispersing liquid, specifically water, where no more specific heading applied. On that basis, the goods were treated as freely permissible for import under the corresponding ITC(HS) entry, and the importer's relief was upheld. en-us Thu, 26 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 13:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110966 A hand shower for bath was held classifiable under residuary sub-heading 8424.89 because it was not an accessory of taps or valves under heading 84.81 and was materially different from spray guns or similar hand-control appliances under sub-heading 8424.20. The classification reflected an appliance for dispersing liquid, specifically water, where no more specific heading applied. On that basis, the goods were treated as freely permissible for import under the corresponding ITC(HS) entry, and the importer's relief was upheld. Case-Laws Customs Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110966