TMI Blog2006 (7) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ulu, Member (J)]. The Revenue is in appeal, aggrieved by an order dated 29-12-1998 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai wherein the Order-in-Original dated 19-10-1996 passed by the Assistant Commissioner of Customs, Mumbai is set aside. 2. M/s. Speciality Valves, Prop. Lion Holding (P) Ltd., F-2, Kailash Plaza, Sant Nagar, New Delhi, herein referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom House, Mumbai to file an appeal before the Tribunal. Hence this appeal. 3. The Commissioner of Customs (A), Mumbai has observed the imported goods as components of M08 Spray Pumps. The Literature with regard to the subject Spray Pump M08 shows that the same is intended for smaller capacity containers with smaller dimension necks and that its reduced output is specially suitable for alcoh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mechanical appliances for projecting, dispersing or spraying liquids or powder or other appliances . Accordingly to the explanatory Notes to HSN on Chapter 8424, the heading does not include scent sprays or similar toilet sprays of heading 9616. 4. The contention of the department is that these goods are not of the type listed in heading 8424. The plea of the importer is that they are not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanatory note under the two competing headings, we find that heading 9616 would be more appropriate to cover the impugned inputs. The grounds taken by the Revenue as regards to the admission of the importer about the use of these goods would compel us to classify them under chapter heading 9616. The finding of the Commissioner that the goods are not exclusively meant for scent sprays but could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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