General spray purpose Aaerosol valves merits classification under heading 8424

In Re Spraytec India Ltd (CAAR Delhi) Product in question is a component of spray mechanism, capable of spraying fluid (aerosol) from a bottle/container. Therefore, I am of the considered opinion that goods in question can also be mounted on bottle/can of Scent spray for delivery of Scent/perfume which can be containerized under pressure. Thus, when the goods in question are used as mounts and heads for dispersing or spraying of Scent, then in the light of Rule I and 6 of the General Rules for the Interpretation of Import Tariff, these would be classifiable under heading 9616. Having referred ...