SC upholds CESTAT ruling classifying imported Crimp Pumps under machinery heading CTH 8413 rather than cosmetic heading

The SC dismissed an appeal concerning customs classification of imported Crimp Pumps. The dispute centered on whether these pumps should be classified under CTH 8413 50 (CTI 8413 5010/8413 5090) as claimed by appellants, or under CTI 9616 1020 as determined by the Commissioner of Customs. CESTAT had ruled that the goods were classifiable under CTI 8413 5010/8413 5090, finding them to be appliances used for spraying or dispersion of liquid, specifically Crimp Pumps for nasal spray along with components or parts. The SC found no grounds to interfere with CESTAT's order dated 25-02-2025 from the West Zonal Bench at Mumbai, upholding the classification under the machinery heading rather than the cosmetic/toiletry heading, thereby determining the appropriate customs duty levy.

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The Supreme Court, with Justices J.B. Pardiwala and R. Mahadevan presiding, granted condonation of delay but declined to interfere with the impugned order dated 25-02-2025 of the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Court held that there was "no reason to interfere" and accordingly dismissed the Civil Appeals. All pending applications were disposed of.

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