2018 (4) TMI 304

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.... Smt. Neetu James, Advocate, For the Appellant Shri Parasivamurthy, Deputy Commissioner (AR), For the Respondent Per: V. PADMANABHAN The present appeal has been filed against the Order-in-Appeal No. 90/2007 dated 25.07, 2007. The appellant imported Steam Generator and classified the -item under Customs Tariff Heading 8424 20 00 in Bill of Entry No. 139697 dated 17,02.2007. The Department....

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....he HSN Explanatory Notes under 8424, such Spray guns, for which the maximum pressure is of the order of 3 bar are to be classified under 8424. The Department seeks to classify the product under 85167990 under a residuary entry. It is her submission that the goods would fall under 8424 where there is a specific entry for N Spray guns and similar appliances' under 8424.20. She argued that a specific....

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....rged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines   8424.20 Spray guns and similar appliances 25%   85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair dressing apparatus (for ex. Hair dryers, hair curle....

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.... floors, walls, mirrors, glass surface etc. Further the equipment can be used for cleaning carpets, cloths, cars etc. The impugned order has recorded that the evidences are essentially domestic one. Since the steam cleaner functions with the help of electricity they are to be classified under 8516 as "electro thermic appliance" of a kind used for domestic purposes. 7. We have perused the copy o....