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2023 (4) TMI 219 - AT - Customs
Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - whether classifiable under 84242000 as held by the Commissioner (Appeals) in the impugned order or under CTH 96161000 as claimed by the Revenue? - HELD THAT:- The imported goods samples of which were produced by the learned counsel for the respondent have been perused. 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. These are not mechanical appliances for spraying covered under Chapter 8424. These can be mounted on the bottles and used to dispense sanitisers and other liquids or gels. They can only be called “Scent sprays and similar toilet sprays, and mounts and heads therefor”. This heading covers not only the sprays but also the mounts and heads for the sprays. What were imported were mounts which could be fixed on any bottle. There is a very specific heading for such goods ‘9616 10 10 --- Scent sprays and similar toilet sprays’. Learned counsel for the respondent argued that the mounts are not for scents or toilet sprays but for sanitisers this heading should not apply. This submission cannot be accepted.
The issue of classification of mounts and heads used to spray/ dispense liquid soap was decided by this Tribunal in COMMISSIONER OF CUSTOMS, MUMBAI VERSUS RECKIT & COLMAN OF INDIA LTD. [2005 (4) TMI 407 - CESTAT, MUMBAI] where it was held that The use of the mounts to dispense and thus spray liquid Soap is not in doubt. We therefore cannot share the classification of ‘Mounts and Heads’ for toilet sprays/dispensers to be under 84.24 the view of CC (A). We would uphold the lower authorities classification under 9616 with the consequence as arrived.
The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are used for sanitizers makes no difference.
Appeal of Revenue dismissed.