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TMI Blog2023 (6) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... he first item which is subject to dispute is classification of different showers of steel, brass and plastic. I find that the appellant had sought Classification under CTH 84248990 as 'mechanical appliances' whereas the adjudicating authority assessed the goods under different headings, namely, "Shower Heads of Steel" under CTH 73242900, "Shower Heads/ Hand Showers of ABS" under CTH 39249010 and "Shower Head of Chrome plated brass" under CTH 74182010. This classification by the adjudicating authority brought the goods under Notification No. 49/2008 CE (NT) dated 24.12.2008 issued under Section 4A of the Central Excise Act, 1944 for assessment of additional duties of customs levied under section 3 of the Customs Tariff Act, 1975 (colloquially referred to as CVD). I have noticed that the adjudicating authority vide letter dated 03.02.2014 has submitted that the goods do not find any other use except being used in bathroom/toilets: that the goods are devoid of any mechanical system and are merely required attachment to pipe with a proper valve so as to control the flow of water; that the goods, therefore, cannot be classified under CTH 84248990, but classified as sanitary ware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) Kapadia Enterprises 2001 (131) ELT 494 and (vi) Shine Star Oxides & Paints pvt. Ltd. 2012 (278) ELT 500. On their side they have argued that shower head/hand shower is an 'accessory to bath-room fittings especially faucets and can be considered as mechanical appliance which regulates flow of water and at the same time projects/disperses/sprays liquid water, Sanitaryware means things connected with keeping places clean and healthy to live, especially by removing hurman waste. Accordingly, sanitaryware would cover only those items which are connected with sanitary functions and are normally ceramic wares found in bathroom/toilet and include WCs, Sinks, washbasin, Urinals and Bathtubs. The sanitaryware has to be the class of the item, as described in the Explanatory HSN Notes, which are connected with sanitary functions. The appellant contended that in the light of above, shower head/hand shower cannot be considered as other Sanitaryware, Just because an item is meant for use in the bathroom, it would not become sanitary ware. Factually, shower head/hand shower is an attachment or extension of faucet and its function is to direct/project the flow of water and to disperse/spray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying liquids or powders, or should be parts of such article/appliance. Hence, the 'parts', covered under CTSH 84249000 need not be themselves mechanical appliances, but these must necessarily be part of such mechanical appliances which are classifiable under CTH 8424. In this regard, I find force on the contention of the appellant that shower head/hand shower is an attachment or extension of faucet or a mechanism for regulating low of water and its function is to direct, project, disperse or spray water. 7.5 Now the question is whether the bathroom showers (the complete System) merits classification under CTH 8424 or otherwise? I find that it would be Justifiable to classify the shower under sub-heading 84.24 as it is designed to regulate flow of water. In support of my observation, rely upon the case of Commissioner of Customs, Mumbai Vs. 8. Nichlani Investment Pvt. Ltd. reported in 2004 (167) ELT 99 (Tri. Mumbai) in which the Tribunal has held that "......the Impugned goods namely the hand shower is not an appliance similar to a spray gun which can merit classification under 8424.20. However, it seems appropriate to classify the same under subheading 8424.89 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by name as against headings 84.24 and 84.21. Section Note 2 of Section XVI is to the effect that parts of the machines have to be classified according to Rule 2(a) to (c) enumerated therein. Rule 2(a) of Chapter Note 2 is to the effect that "Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 are in all cases to be classified in their respective heading/headings". As such. Section Note 2(c) would get precedence and inasmuch as the goods are specifically covered by headings 84.21 and 84.24, the same would be classifiable under respective headings." 7.6 Taking both decisions together, it can be reasonably held that while shower system as a whole is classifiable under CTSH 84248900 las double dash Other'], its parts such as shower heads/hand shower, in terms of Rule 2(a) of Chapter Note 2, which provides that "Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 are in all cases to be classified in their respective heading/headings" would fall under CTSH 84249000. Following the spirit and doctrine of judicial discipline, I have no reason to traverse beyond these judicial decisions and thus. I hold that the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... schools, shops. sheds, garages and greenhouse are generally presented in the form of: -complete buildings, fully assembled, ready for use -complete buildings, unassembled: incomplete buildings, whether or not assembled having the essential character of prefabricated buildings. In the case of buildings presented unassembled, the necessary elements may be presented partially assembled (for example, walls, trusses) or cut to size (beams, joists, in particular) or, in some cases in indeterminate or random lengths for cuffing on the site (sills, insulation, etc.). The buildings of this heading may or may not be equipped. However, only built in equipment normally supplied is to be classified with the buildings. This includes electrical fittings (wiring, sockets, switches, circuit breakers, bells, etc.), heating and air conditioning equipment (boilers, radiators, air conditioners, etc.). sanitary equipment (baths, showers, water heaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.) and items of furniture which are built in or designed to be built in (cupboards, etc.). Material for the assembly or finishing of prefabricated buildings (e.g. nails, glues, plaster ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore, putting it under CISH 84248900 like other shower will also be not appropriate. Considering that we have reached a dilemma where we can equally classify shower panel under CISH 84248900 as well as 84818010. it would be necessary to resort to General Rules for Interpretation to reach one appropriate heading/sub-heading under the Customs Tariff Act. 1975. If goods are classifiable under two or more headings. Rule 3 of the General Rules for Interpretation of the First Schedule lo the Customs Tariff Act, 1975, has to be applied. Rule 3 for Interpretation reads as under: "When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings classification shall be effected as follows: (a) The heading which provides the most specific description shall be prefered 29 to headings providing a more general description However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale. those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e will finalize classification either under CTSH 84818010 or 84818020, depending upon the predominant constituent. 9. In respect of "faucet, the adjudicating authority has classified it under 74182010 as Sanitaryware of Copper/Brass without giving any justification, In this regard, he vide letter dated 03.02.2014 commented on shower and panel whereas he is conspicuously silent on faucet. On the other hand, the appellant has contended that it is a device for regulating/controlling flow of a liquid (Water in the present case) from a pipe or the like by opening or closing an orifice: that synonyms of Faucet are Tap. Cock etc: that faucet cannot be considered as Sanitaryware, just because it is meant for use in the bathroom: that the faucet is an another name for lap/cock and its function is to control flow of water flowing through the pipe. I find merit in this argument. As already discussed earlier, the expression sanitaryware does not cover goods like faucet, taps, cocks etc: even if these are used in bathroom. In the case of Commissioner of C. Ex, Delhi-1 Vs. Prakash Brassware Industries reported in 2011 (274) ELT 80 (Tri. Del) the Tribunal, while examining classification of bot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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