TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the application for advance ruling was maintainable notwithstanding the bar under Section 28-I(2) of the Customs Act, 1962, and whether the goods described as aerosol valve or components of aerosol valve were classifiable under Heading 8424, 8481, or 9616.
Analysis: The application was held maintainable because the question raised in respect of the impugned goods had not already been decided by the Appellate Tribunal or any Court in relation to the same goods. On classification, the goods were found to be component parts of a hand-operated mechanical spraying appliance and not a mere valve. Heading 9616 was found inapplicable because its scope is confined to scent sprays, toilet sprays, and their mounts and heads. Heading 8481 was also found inapplicable because the goods were not valves for fluid power transmission. The goods were instead found to fall within the scope of Heading 8424 as mechanical appliances for projecting, dispersing, or spraying liquids, and classification under sub-heading 8424 89 90 was held appropriate under the General Rules for the Interpretation of Import Tariff.
Conclusion: The application was allowed and the impugned goods were ruled classifiable under sub-heading 8424 89 90, in favour of the assessee.
TaxTMI 
TaxTMI 
