1997 (4) TMI 237

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....packed in a metal container which is fitted in the outer plastic housing. The Inhaler contains a spray device using metered valves which ensures a single dose to be delivered on pressure being applied irrespective of the duration of the application of pressure. The assessees imported such valves. The assessees claimed classification under Heading 8481.80 of the CTA, 1975 with benefit of Notification No. 153/86. The Customs, however, classified the product under Heading 9619.10. The refund claim of the assessees on the ground that classification under Heading 8481.80 was more appropriate, was rejected by the Assistant Collector. In appeal proceedings, the classification was held to be under 8481.80 but the benefit of notification was deni....

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....lar but that toilet sprays were not meant for delivering metered doses. Commenting on the coverage of the entry, he argued that parts of spray namely, valves would not be covered under this entry. Referring to Note 2(A) to Section XVII, he stated that valve was specifically included under Heading 8481 and would continue to be classified thereunder. He further stated that unlike other sub-headings under Chapter 96, such as 9613, parts of goods falling under 9616 do not fall under that sub-heading or under any other heading of that Chapter. Therefore, valves would at all times be classified under Heading 8481 only. 6. Shri Lakshmikumaran further argued  that  vide  Public  Notice dated 30-11-1983 the classification....