2006 (7) TMI 369

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.... for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  The Revenue is in appeal, aggrieved by an order dated 29-12-1998 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai wherein the Order-in-Original dated 19-10-1996 passed by the Assistant Commissioner of Customs, Mumbai is set aside. 2. M/s. Speciality Valves, Prop. Lion Holding (P) Ltd., F-2,....

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....d order is reviewed by the Commissioner of Customs, Mumbai and found the same as neither legal nor proper and authorized, the Assistant Commissioner of Customs, New Custom House, Mumbai to file an appeal before the Tribunal. Hence this appeal. 3. The Commissioner of Customs (A), Mumbai has observed the imported goods as components of M08 Spray Pumps. The Literature with regard to the subje....

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....ays or toilet sprays as such or parts exclusively of the same. The said sprays being mechanical appliances for spraying liquids are classifiable under Sub-heading 8429.89 as "mechanical appliances for projecting, dispersing or spraying liquids or powder or other appliances". Accordingly to the explanatory Notes to HSN on Chapter 8424, the heading does not include scent sprays or similar toilet spr....

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....f machine which are of industrial use. Thus as the goods are more specifically covered under Heading 9616, they merit classification under CTH 961610.00. 5. After reading the explanatory note under the two competing headings, we find that heading 9616 would be more appropriate to cover the impugned inputs. The grounds taken by the Revenue as regards to the admission of the importer about t....