2001 (10) TMI 1097

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....When the matter came up for hearing today, ld. Consultant representing the appellants submitted that the classification of the item under tariff Heading 8424 would be more appropriate. 2. For ease of understanding, we read the relevant entries : 84.13 Other moving, grading, levelling, scrapping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. 84.24 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. 96.16....

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....5 and 25-1-96). He also referred to country of origin certificate which indicated classification of the product under 8424.89. Ld. Consultant submitted that classification under 9616 would not at all be appropriate, going by the description of the goods in the invoice, Central Excise classification of the finished product and the classification done in the country of origin certificate. He also pointed out that in view of notes in HSN under Heading 9616 also the classification of this item under 9616 would not be appropriate as the note states that the Heading 9616 does not apply to dispersing or spraying appliances of Heading 8424. The ld. Consultant also pointed out that, for the subsequent period, Customs authorities had classified the g....

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....ld have upheld the classification as pump and not as scent sprays etc. According to him, the classification of the item in these orders is contrary to the finding and therefore is required to be set aside. 7. As against the above mentioned submissions on behalf of the appellant, ld. DR submitted that the size and other particulars of the goods justify its classification under sub-heading 9616 10. He also drew our attention to the observations contained in Page 3 of the OIO regarding the nature of the pump. 8. It is clear from a perusal of the contending chapter sub-heading that sub-heading 9616 is specific to scent sprays and does not cover generic goods. Therefore, we are in agreement with the appellant that the classificat....