Perfect Aerosol Valves Private Limited Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)
From the plain reading of HSN explanatory notes to heading 9606, it is understood that this heading covers under its scope, all preparations of a kind used in cosmetics and more specifically scent sprays, toilet sprays. Thus, these are essentially required for applying cosmetics like spray formation of the liquid that is used as scent or other similar perfume etc. This does not cover all types of mounts and heads, for dispersal or spray of liquids as the phrase ‘therefor’ appearing in HSN description of 9606.10 and in the CTI 9616 10 at the six digit level of the First Schedule to the Customs Tariff Act, 1975, is limited in its scope covering such mounts and heads for scent sprays and similar toilet sprays only. This position is also made clear from the scope of “—” covered under the “ – ” , in terms of General Explanatory Notes mean that the mounts and heads are sub-classification of goods mentioned at single dash level i.e., scent sprays and similar toilet sprays.
From the above discussion and analysis, we are of the prima facie view that the impugned goods are classifiable under 8481 8090, as the imported goods at the time of import remain as ‘appliance used for spraying or dispersion of liquid’ called as ‘aerosol valves along with components’.
