TMI Blog2024 (3) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... is hereby set aside which classified the impugned pump under CTH 84249090. However, the appeal filed by the department still stands dismissed as they have prayed for impugned pump to be classified under CTH 8413. - HON BLE DR. RACHNA GUPTA , MEMBER ( JUDICIAL ) And HON BLE MRS. HEMAMBIKA R. PRIYA , MEMBER ( TECHNICAL ) Shri Nagendra yadav and Shri Rakesh Kumar , Authorized Representatives for the department Shri Rachit and Shri Amitabh Amrit , Advocates for the respondent ORDER DR. RACHNA GUPTA The appellant as an importer filed a Bill of Entry No. 7818002 dated 03.06.2020 (self assessed) for clearance of goods declared as Pump-1.200-GS-THREAD-28/410-2N-192.0 (Pump for lotion dispenser) after classifying the goods under CTH 84248990 with Basic Customs Duty (BCD) leviable at the rate of 7.5%. The shipment was marked for clearance under RMS by the system. However, during the scrutiny of said Bill of Entry by the Shed Officer, the declared CTH 84248990 was not found appropriate for the description of the goods given in the said Bill of Entry with the opinion that the goods appeared more appropriately classifiable under CTH 9616. The Shed Officer redirected the Bill of Entry to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the goods under a different heading not covered by the show cause notice. The decision of Hon ble Supreme Court in the case of Voltas Ltd. Vs. Collector of Customs, Bombay reported as 1997 (91) E.L.T. 261 (S.C.) is relied upon along with the decision of this Tribunal in the case of O.K. Play (I) Ltd. Vs. Commissioner of C. Ex., Delhi-III (Gurgaon) reported as 2004 (171) E.L.T. 378 (Tri.-Del.). The goods are mentioned to be the pumps and the pumps for liquids are specifically categorized under CTH 8413. Hence, the order of Commissioner (Appeals) is prayed to be set aside and department s appeal is prayed to be allowed. 4. While rebutting these submissions learned counsel for the appellant has mentioned that the impugned goods are rightly been declared under CTH 84248990 which include mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders-other. CTH 8413, on the other hand, cover pumps which are intended for industrial applications and which are capable of continuously displacing volumes of liquids whereas the product in question is a pump for dispersing small amount of lotion (a cosmetic). Learned counsel has further mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reference. Classification shall be determined according to the Customs Tariff Headings read with relevant section notes and chapter notes, if any. 2(a) Any reference to heading to an article shall include incomplete and unfinished article and disassembled or assembled articles, if they have the essential characteristics of the finished article. 2(b) Any reference to a heading of a material or substance shall include reference to the mixture or combination of that material with other materials. (3) When by application of Rule 2(b) or for any other reason goods are prima facie classifiable under two or more headings they shall be classified as follows: (a) Heading which provides more specific description should be preferred to the one which provides more general descriptions; (b) Mixtures, composite goods consisting of a different materials or made of different components or goods put up in sales and retail sale which cannot be classified with reference to (a) shall be classified as per the material or components which gives them essential character; (c) The goods cannot be classified as per (a) or (b) they should be classified under the heading which occurs last in numerical ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or dispersion of fluids including water. The basic operating principle of a pump is that it uses energy to move fluids from one point to another. Hence, pumps can be classified by their method of displacement into electromagnetic pumps, positive displacement pumps, velocity pumps, gravity pumps, steam pumps, valveless pumps, etc. The products to be classified under 8413, as apparent from Chapter and section note, as discussed above, are the pumps which are meant for displacement/transportation of fluid. Admittedly the product in question is a pump but not merely for displacing the liquid but also for dispersing the same. Displacement and Dispersion are two different phenomenas. As per their dictionary meaning former amount to change of location whereas later is process of spreading over a wide area. Thus pumps which simply displaces the liquid are different from pumps which disperse liquid hence cannot be classified together under general entry of pumps if there is a category more specific to pumps meant for dispersing liquids. 5.4 Pump is definitely a mechanical appliance. According to the Dictionary meaning, mechanical appliances are the tools that held with everyday task i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overs machines and appliances which are meant for projecting, dispersing or spraying steam liquids or solid materials and such machines which operate under high pressures for dispersing and spraying liquids are excluded from the scope of this entry whereas the machines under 8413 since are such which are meant for displacing volume of liquids, those are opined to be a mainly industrial in nature. Chapter note (d) excludes scent sprays and similar toilet sprays of Heading 9616 out of 8424. Similarly, dispersing or spraying appliance of Heading 8424 are excluded from the Chapter note of 9616. 6. In view of the above discussion, we hold that the product in question is a pump for displacing and dispersing the lotion/cream. Hence, it is definitely not a scent spray or toilet a spray (CTH 9616). It is a pump but not the one under 8413 where the pumps meant only for displacement of liquids are covered. The goods in question is held to be covered under CTH 84248990 being the pumps meant not only for displacing the liquid/lotion but for simultaneously dispersing the same. Hence we hold that classification made by the respondent-assessee in the Bill of Entry No. 7818002 dated 03.06.2020 is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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