Classification of grease guns, oil cans and bench oilers

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..... s, oil cans and bench oilers. Doubts have been raised regarding the classification of grease guns, oil cans and bench oilers as to whether the said items could be classified under heading No. 84.24 as 'Mechanical Appliances' (whether or not hand operated) for projecting, dispersing or spraying liquid or powders or under heading No. 82.08 (Sub-heading No. 8208.90) as 'other tools and implements .....

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..... under heading 84.24. 3. The said Conference has considered the possibility of the classification of the said articles under heading No. 82.08 before 1-3-1988 and under heading No. 82.05 after 1-3-1988, and it has been observed that HSN note under heading No. 82.05 specifically included these articles and the Chapter 82 stood aligned with HSN after 1-3-1988. 4. In view of the above the Board ag .....

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