TaxTMI 
TaxTMI 
2023 (4) TMI 219
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....dated 02.07.2021 37/2020/Rigved Thakur/DC/ICD-Import/TKD dated 11.06.2020 2. C/51685/2021 CC(A)/Cus/D-II/IMP/ICD/TKD/484-485/2021-22 dated 29.06.2021 76/2020/Rigved Thakur/DC/ICD-Import/TKD dated 04.09.2020 3. C/51794/2022 CC(A)/Cus/D-II/IMP/ICD/TKD/484-485/2021-22 dated 29.06.2021 76/2020/Rigved Thakur/DC/ICD-Import/TKD dated 04.09.2020 2. At the outset, both sides submit that Appeal No. 51794 of 2022 has been filed by the Revenue assailing the same impugned order as in Customs Appeal No. 51685 of 2021 for the reason that the impugned order in appeal carried two numbers 484 and 485. However, a careful examination of the impugned order shows that the impugned order was against the same assessment order but was given two numbers because it disposed of cross appeals by the Revenue and the importer and, therefore, Appeal No. 51794 of 2022 and the stay application in it are infructuous. On perusal of the records, we find it so and accordingly, dismiss Appeal No. 51794 of 2022 is as infructuous. The other two appeals are on the same issue and hence are being disposed of together. M/s Bans International [respondent] imported various consignments of goods des....
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....spense small quantity of liquid or gel at a time. These are primarily meant for pharmaceutical preparations or cosmetics and such goods are covered under CTH 9616; (ii) The adjudicating authority, having seen the samples of the imported goods, recorded that the goods were meant for use as heads of spraying water, scent etc. used for various purposes like pharma, toilet cleaners, etc. The Commissioner (Appeals) has ignored this submission and passed the order purely accepting the submissions of the importer. (iii) The respondent has wrongly classified the products under CTH 84249000. (iv) The Commissioner (Appeals) has erred in his findings that the order of the Tribunal in Commissioner of Customs Mumbai Vs. Reckit & Colman of India Ltd. [2005 (190) ELT 221 (Tri.-Mumbai)] relied upon by the Department is not applicable in this case. The facts are identical. (v) The importer himself has classified pump core 20 mm and 24 mm mist sprayers, lotion pump etc. under 9616010 till July 2017 which is a very specific heading under 9610 for the goods of the kind imported by the appellant in this case. (vi) The impugned order may, therefore be set asi....
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....on and (d) Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate of the goods to which they are most akin. 11. Chapter 39 deals with plastic and articles thereof while Chapter 84 deals with nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. Chapter 96 deals with miscellaneous manufactured articles. The classification by the original authority under Chapter 39 is irrelevant because it was not agreed to by either side and this has already been set aside by the impugned order. The two chapters under dispute are Chapter 84 "machinery and mechanical appliances" or Chapter 96 "miscellaneous manufactured articles". We now proceed to examine specific headings under which the Revenue and the respondent claimed the classification. According to the respondent, the goods are classifiable under 84242000 as spray guns and similar appliances. We find that this heading is a subset of the four digit heading 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; st....
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....84. Spray guns are machinery which are used to spray paint, cement, etc. Similar machinery and equipment such as agricultural sprayers are also covered under CTH 8424. Such equipment can sometimes be hand operated such as the knapsack sprayers used to spray pesticides on the farms. The imported goods are merely mounts to be attached to bottles to either spray or dispense gels hand sanitizers, etc. These cannot be called equipment for spraying. They are miscellaneous articles classifiable under CTH 9616. 14. According to the respondent, the goods fall under CTH 8424 for the reason that they are essentially sprayers and they do not fall under CTH 9616 for the reason that they can be mounted on any bottle and are not only for scents or toilet sprays. 15. We have seen the imported goods samples of which were produced by the learned counsel for the respondent. These are mounts which can be screwed on top of any bottle and can be used to dispense the contents of the bottle either in the form of a spray or as a gel. These were used, according to the learned counsel, on a large scale during COVID pandemic to sanitize hands using a gel or spray sanitizers. In our considered view, thes....
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.... "The heading covers : Scent, brilliantine and similar toilet (1) sprays, whether of the table of pocket type, whether for personal or professional use. They consist of a reservoir, generally in the form of a bottle (of glass, plastic metal or other material), to which is fixed the mount, this mount in corporate the head (with its spray forming mechanism) and a premature pressure bulbs (sometimes enclosed in a textile net) or a piston drive. Mounts for toilet (2) sprays Head pieces for toilet (3) sprays." From a reading of these two notes it is apparent that what are envisaged under 84.24 are entities working on high pressure air/steam sources while the motivating force under 96.16 has to come from bulb pressure or piston action, the former being required for industrial use while the later are for consumer purposes. Moreover the import herein are only of the "Mount and Head" and not the reservoir/bulb etc., 'Mounts for toilet spray' and Head pieces for toilet sprays are more specifically covered under 9616 at Sr. No. 2 and 3 of the notes. The use of the mounts to dispense and thus spray liquid Soap is not in doubt. We therefore cannot share th....