https://www.taxtmi.com/caselaws?id=88456 Imported aerosol valves used in medicament-dispensing apparatus fall under Heading 8481 where their function and the relevant Explanatory Notes identify them as valves, rather than ordinary spray devices under Heading 9619.10. Their dispensing function is distinct from Chapter 96 spray devices. Notification No. 153/86 grants concessional duty where the valves prevent reverse flow and contamination, because that technical function corresponds to non-return or check valves covered by the notification. The classification and exemption treatment therefore apply to aerosol valves meeting these functional characteristics. en-us Wed, 30 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88456 Imported aerosol valves used in medicament-dispensing apparatus fall under Heading 8481 where their function and the relevant Explanatory Notes identify them as valves, rather than ordinary spray devices under Heading 9619.10. Their dispensing function is distinct from Chapter 96 spray devices. Notification No. 153/86 grants concessional duty where the valves prevent reverse flow and contamination, because that technical function corresponds to non-return or check valves covered by the notification. The classification and exemption treatment therefore apply to aerosol valves meeting these functional characteristics. Case-Laws Customs Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88456