TMI Blog2011 (7) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... side of bath tub. - It’s more like base metal amounting of heading 83.02. As regards, bottle trap & waste, the same is used in the wash basins for removing waste water and does not control or regulate the flow of water. - this item would be correctly classifiable as part of brass sanitary ware under sub-heading 7418.90 of the Tariff and as such its classification under subheading 8481.80 is not correct. Revenue’s appeal is, accordingly, partly allowed. - E/1421/2005 (DB) - 613/2011-EX(PB) - Dated:- 14-7-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri R.K. Varma, DR, for the Appellant. Shri Harbans Singh, Advocate, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 7418.90 13. Soap dish 7418.90 14. Toilet paper holder 7418.90 15. Bath accessories 7418.90 16. Brush paste holder 7418.90 2. Revenue is in appeal against the order of the Commissioner (Appeals) challenging the Commissioner (Appeals) s order with regard to classification of bottle trap waste, grab bars, towel racks, towel rings, robe hooks and tumbler holder on the ground that all these items are classifiable under sub-heading 7418.90 of the Central Excise Tariff. 3. Shri R.K. Varma, the ld. DR, assailed the impugned order with regard to above mentioned items by reiterating the grounds of appeal in the revenue s appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent by the Tribunal in its Final Order No. 341/2011-Ex, dated 8-4-2011 in the case of CCE, Delhi-I v. Jaquar Co. Ltd. [2011 (270) E.L.T. 550 (Tribunal)] wherein the Tribunal has held that while brass Tumbler holder is correctly classifiable under sub-heading 7418.10 of the Tariff, the towel rings, towel rack and robe hooks would be classifiable under sub-heading 83.02 of the Tariff, that grab bars being of the same nature as towel rings, towel racks etc. would also be correctly under sub-heading 83.02 of the Tariff, and that as regards bottle trap waste, the same is meant for wash basin and hence the same has been correctly classified by the Commissioner (Appeals) under sub-heading 8481.80 of the Tariff. He, therefore, pleaded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steel, iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like of iron or steel ; and heading 7324 covers - sanitary ware and parts thereof of Iron and Steel. As per the explanatory notes to HSN heading 7324, this heading includes - baths, bidets, footbaths, hip baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpahs, chamber-pots, water closet pans and flushing cisterns, whether or not equipped with their mechanisms, spittoons, toilet paper holders etc. As per Oxford Advance Learner s Dictionary, the word sanitary means things connected with keeping places clean and healthy to live, specially by removing human waste. The items described in HSN E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otbaths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamberpots, water closet pans and flushing cisterns whether or not equipped with their mechanisms, spittoons, toilet paper holders etc., which are connected with sanitary functions. Since, other than soap dishes and toilet paper holder of brass, whose classification has been upheld by the Commissioner (Appeals) under sub-heading 7418.90, none of the other items namely towel ring/towel racks, robe hook, coat hook, tumbler holder and glass shelf are classifiable under heading 7418.90, the duty has been correctly paid in respect of these items on the value determined under Section 4. In view of this, we do not find any infi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be more appropriate to treat it as part or accessory of wash basin, which is a sanitary ware and, hence, we are of the view that this item would be correctly classifiable as part of brass sanitary ware under sub-heading 7418.90 of the Tariff and as such its classification under subheading 8481.80 is not correct. In view of this, Commissioner (Appeals) s order with regard to classification of bottle trap is set aside and Revenue s plea regarding its classification under sub-heading 7418.90 is accepted. 10. In view of the above discussion, while the Commissioner (Appeals) s order with regard to classification of towel rings, towel racks, robe hooks, grab bars and tumbler holder of brass is upheld, his order with regard to bottle trap is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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