TaxTMI 
TaxTMI 
2024 (3) TMI 139
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....ds appeared more appropriately classifiable under CTH 9616. The Shed Officer redirected the Bill of Entry to the Appraising Group-V for necessary action along with the representative sealed sample of the impugned goods. The said Appraising Group-V/Deputy Commissioner of Customs vide Orderin- Original No. 187/2020 dated 23.07.2020 held that the impugned goods i.e. "Pump-1.200-GS-THREAD-28/410-2N-192.0 (Pump for lotion dispenser)" imported vide Bill of Entry No. 7818002 dated 03.06.2020 are correctly classifiable under CTH 84132000 which provides in pertinent part, for "Pump-1.200-GS-THREAD-28/410- 2N-192.0 (Pump for lotion dispenser)": Handpumps other than those of subheading 8413.11 and 8413.19 and are liable to be assessed accordingly. 2. Being aggrieved, assessee preferred an appeal before Commissioner (Appeals). The committee of commissioners in exercise of powers under Section 129A(2) of Customs Act, 1962 (hereinafter called as the Act) passed and Review Order No. 32/2002 dated 27.10.2022 directing the Deputy Commissioner of Customs (Review), ACC (Import) to file an appeal praying for setting aside Oredr-in-Appeal dated 25.07.2022. But nerither any appeal was filed by the depa....
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....e product in question is a pump for dispersing small amount of lotion (a cosmetic). Learned counsel has further mentioned that the perusal of Heading pertaining to CTH 8424 discloses that the liquid dispensers and spray pumps (other than scent sprays and toilet sprays) would get covered under the Tariff Item pertaining to 'other' under the sub Heading in respect of 'other appliances' under CTH 84248990. Hence, CTH 9616 was wrongly proposed by the Shed Officer. Commissioner (Appeals) has gone ahead in adopting a new CTH 84249090. It is impressed upon that the case which Revenue never canvassed cannot be made out by the departmental authority. The decision of Hon'ble Supreme Court in the case of Reckitt & Colman of India Ltd. Vs. Collector of Central Excise reported as 1996 (88) E.L.T. 641 (S.C.) is relied upon. With these submissions, it is prayed that the product under consideration be allowed to be classified under CTH 84248990 instead of 84132000 as was held by original adjudicating authority and not even under CTH 84249090 as has been held by the departmental led authority. The appeal is prayed to be disposed of accordingly. 5. Having head the rival contentions and perusing the....
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....racter; (c) The goods cannot be classified as per (a) or (b) they should be classified under the heading which occurs last in numerical order of the numbers they shall equally merit consideration 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. 5.2. The impugned goods have differently been classified as follows: (i) Importer classified under - 84248990 (ii) Shed Officer classified under - 9616 (iii) Original Adjudicating Authority - 84132000 (iv) Appellate Adjudicating Authority classified under - 84249090 (v) Review Order classified under - 8413.11 Present is the appeal filed by the department praying for setting aside the classification under CTH 84249090 and to reclassify under CTH 84132000. Accordingly, first we need to see the Chapter Headings of Chapter 84 and Chapter 96: Chapter - 84 SECTION XVI MACHINER AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPENTS; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOULD RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 8413 Pumps for liquids, whethe....
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....ory more specific to pumps meant for dispersing liquids. 5.4 Pump is definitely a mechanical appliance. According to the Dictionary meaning, mechanical appliances are the tools that held with everyday task i.e. the appliances which are related to mechanics i.e. the branch of physics that deals with forces acting on mass. There is no dispute about the product/pump in question that pressure is used on the impugned product to get the lotion in the container beneath the product, to disperse out. Thus, we hold that product in question is a mechanical appliance performing two functions based on simple mechanics: (i) Transporting liquid from the container to which the product gets attached. (ii) Dispersing the lotion in the said container to the given surface. 5.5 We observe that the section note of 8424 talks about mechanical appliances meant for projecting, dispersing or spraying liquids or powders including pumps, spray guns and all other appliances for the purposes specified in the respective entry of this chapter. Pumps merely for liquids displacement are under CTH 8413. But the pumps for dispersion of fluids are covered under CTH 8424. Admittedly, the imported goods are the pu....