Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Imported automatic soap dispensers were held classifiable under CTI 8424 89 90 as mechanical appliances for dispersing liquids. The Tribunal applied the distinction between dispersing and spraying, finding that the product senses the hand, mixes air with liquid soap, and dispenses foam through an outlet, but does not spray liquid. Because Chapter Heading 9616 covers sprays, including toiletry sprays, and its HSN notes exclude dispersing or spraying appliances covered by Chapter 8424, classification under CTI 9616 10 20 was rejected. The departmental classification was held erroneous and the contrary appellate order was set aside.
Imported automatic soap dispensers were held classifiable under CTI 8424 89 90 as mechanical appliances for dispersing liquids. The Tribunal applied the distinction between dispersing and spraying, finding that the product senses the hand, mixes air with liquid soap, and dispenses foam through an outlet, but does not spray liquid. Because Chapter Heading 9616 covers sprays, including toiletry sprays, and its HSN notes exclude dispersing or spraying appliances covered by Chapter 8424, classification under CTI 9616 10 20 was rejected. The departmental classification was held erroneous and the contrary appellate order was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
