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2022 (4) TMI 890 - AAR - CustomsMaintainability of Advance Ruling application - time limitation - classification of goods - aerosol valve - to be classified under 8481 or 8424 or 9616? - HELD THAT:- It is observed that the instant application relates to on-going activity of import of aerosol valves, which is included in the portfolio of activities being carried out by the applicant for last several years. In view of lack of clarity regarding the appropriate classification of the goods being imported by them, the question posed for ruling is regarding the correct classification of the “aerosol valves”, with the applicant contending that the most appropriate classification is sub-heading 8424 89 90, with possibility of it being classified under Heading 8481, but definitely not under 9616, as has sometimes been contended by the department but not pressed. In the instant case of on-going activity, a ruling by this Authority shall impart certainty to the issue of appropriate classification, provided that the jurisdiction of this Authority is not ousted by proviso to Section 28-I(2) of the Customs Act - it is found that proviso one is not applicable in the instant case on the ground that it has been so claimed by the applicant and confirmed by the concerned Commissioner of Customs and DRI, Regional Unit, Jaipur. The second proviso prescribes that this Authority shall not allow an application, where the question raised in the application is “same as in a matter decided already by the Appellate Tribunal or any court”. As mentioned, in the application, the applicant had, cited reference to three CESTAT cases, claiming that certain judicial decisions put the aerosol valve in category of 8481 or 8424. However, in their additional submission, they have clarified that the impugned goods are different from those which were subject matter of the said three Tribunal decisions. Classification of goods - aerosol valve - HELD THAT:- The applicant has described various components of the goods in question as, valve, actuator, valve cup, stem, stem gasket, spring, housing and dip tube. Moreover, applicant has furnished copies of few bills of entry filed by them wherein items under import had been declared as aerosol valve, components of aerosol valve (actuator, diptube) etc. In view of the forgoing, it is observed that the goods (sample of which has been supplied by the authorized representative of the applicant), in respect of which ruling on classification has been sought, is not a simple or mere valve. Accordingly, for the impugned product, classification under Tariff Heading 8481 does not appear appropriate. As regards Heading 9616, it refers inter alia to, “Scent sprays and similar toilet sprays, and mounts and heads therefore”. I find that Collins dictionary defines scent spray as a perfume that comes in aerosol bottle. Having gone through the product description given by the applicant and viewed the sample provided to this office, I find that the product in question is a component of spray mechanism, capable of spraying fluid (aerosol) from a bottle/container. Therefore, I am of the considered opinion that goods in question can also be mounted on bottle/can of Scent spray for delivery of Scent/perfume which can be containerized under pressure. Thus, when the goods in question are used as mounts and heads for dispersing or spraying of Scent, then in the light of Rule 1 and 6 of the General Rules for the Interpretation of Import Tariff, these would be classifiable under Heading 9616 - thus, in the instant case, the impugned goods with general purpose use do not merit classification under Heading 96.16, which has very precise scope. The third Heading 8424 covers, inter alia, mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The features of the goods in question are consistent with the scope of the said Heading 8424, inasmuch as these are components of hand operated mechanical appliances meant for spraying liquids (aerosols). Therefore, impugned goods merit classification under Heading 8424 in the light of Rule 1 and 6 of the General Rules for the Interpretation of Import Tariff; and specifically under sub-heading 8424 89 90. Application disposed off.
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