TaxTMI 
TaxTMI 
2011 (7) TMI 903
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, bottle trap, soap dish, shower arm, spouts, toilet paper holder, traps, towel rings, towel racks, brush & paste holder, robe hooks, tumbler holders and grab bar of brass. According to the department, all these items were correctly classifiable under subheading No. 7418.90 of the Central Excise Tariff as "bathroom accessories" and, hence chargeable to duty on value determined under Section 4A of the Central Excise Act, 1944 on the basis of their declared MRP. The Commissioner (Appeals), vide impugned order in appeal dated 24-1-05 determined the classification of these items as under : Sl. No. Name of item Under which classification was decided by Commissioner (Appeals) 1. Shower 8481.80 2. Show....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ottle trap & waste is an accessory of wash basin for disposal of waste water from wash basin and hence its classification under sub-heading 8418.80 as valve is incorrect, that other disputed items namely towel rings, robe hooks, towel racks, grab bars and tumbler holders are sanitary-ware of brass which are correctly classifiable under sub-heading 7418.90, that since all these items are sanitary-ware of brass of sub-heading 7418.90, the same are covered by the notification issued under section 4A of the Central Excise Act, 1944 and hence are chargeable to duty on the value determined on the basis of their MRP and that Commissioner (Appeals)'s order upholding the classification of bottle trap & waste under sub-heading 8481.80, of towel rings....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the classification of towel rings/racks, and robe hooks under subheading 7418.90 and of tumbler holder under 7418.10. In this regard, para 4.1 of the Tribunal's order is reproduced below :- 4.1 Heading 74.18 covers "table, kitchen or other household articles and parts thereof, of copper - pot scourers and scouring or polishing pads, gloves and the like, of copper, sanitary ware and parts thereof, of copper". Sub-heading 7418.10 covers - "table, kitchen or other household articles and parts thereof". Sub-heading 7418.90 covers other items of heading 74.18. There is no dispute that it is sub-heading 7418.90 which covers "sanitary ware and parts thereof" of copper. The heading 7418 of the Central Excise Tariff is identical to heading ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Commissioner (Appeals) has correctly classified soap-dish and toilet paper holders of brass as sanitary ware of brass classifiable under sub-heading 7418.90. However, the same cannot be said about tumbler holder, robe hook, coat hook, towel ring and towel racks, as these items are not connected with sanitary functions. Moreover, we also find that as per Explanatory Notes of HSN Heading 8302 which covers "base metal mountings", fittings and similar articles specified in it, fixtures such as coat racks, towel racks, dish cloth, racks are classifiable under this sub-heading. The robe/coat hooks and towel rack and towel ring are of the type of articles covered by sub-heading 8302.50 which covers "hat-racks, hat-pegs, brackets and similar fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fication of these items is upheld. 8. As regards, grab bar, the same is fixed by the side of bath tub. As per HSN explanatory notes, the sanitary-ware are the items like the baths, bidets sink, wash basins, toilet sets, soap dishes, sponge baskets, douche cans, sanitary pails, spitter, toilet paper holder, urinals, bedpans, flushing cisterns etc. which are connected with sanitary functions. As the grab bar is fixed on the wall by the side of bath tub to enable the person taking bath to get up from the bath tub by holding the same, the grab bar cannot be said to be a part of the bath tub. It's more like base metal amounting of heading 83.02. In view of this, we uphold the Commissioner (Appeals)'s decision regarding its classification....