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TMI Blog1987 (3) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : I.J. Rao, Member (T)]. - In this appeal, originally filed as a Revision Application before the Government of India and on statutory transfer an appeal before us now, the question is the classification of a "Spot Cleaning Gun". The appellants claim that the correct classification of the goods is under sub-item (1) of Heading 84.21 of the Schedule to C.T. Act whereas the case of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Gopinath, the Ld. SDR submitted that as per the invoice, the goods were "New DIA Spot Removing Gun'' and submitted that leaflet produced by the appellants is not relatable to the imported goods. He further submitted that there is no proof that this is the same leaflet which was shown to the Appellate Collector and commented upon by him in the impugned order. He also argued that the principal fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J. Gopinath, Ld. SDR that the principal function of the imported goods is not covered by any of the headings under Chapter 84. There is no dispute that what is imported, is a "Spray Gun", in view of the fact that the leaflet described it as such. We take note that the Assistant Collector described it as "Spot Cleaning Gun" but this seems to be only a difference in nomenclature. The pamphlet i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we fed that the correct interpretation is that all Spray Guns are covered by this sub-heading and also similar appliances for spraying the various things mentioned therein, are covered. The words "for spraying paint, varnish..............." qualify the words "Similar appliances" and not "Spray Gun". This is because the word "Spray Gun" itself specifies a class of goods whereas the rest of the desc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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