2004 (2) TMI 461

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..... te, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The issue involved relates to classification of the impugned goods namely "hand shower for bath". The respondents claimed classification of the impugned goods under sub-heading 8424.89, the original authority has classified the same under sub-heading 8424.20 and the Commissioner (Appeals) in his impugned order h .....

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..... es. These are usually fitted with triggers or other valves for controlling the flow through the nozzle. They are used for spraying paint or distemper, varnishes, oils, plastics, cement, metallic powder, textile dust, etc. A hand controlled spray gun also comes with a self-contained electric motor. We are of the view that the impugned goods namely the hand shower is not an appliance similar to a sp .....

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