https://www.taxtmi.com/caselaws?id=111321 Imported goods that functioned, when fitted with fragrance and battery, as an automatic aerosol dispenser for spraying liquids in measured doses were treated as dispersing or spraying appliances under Customs Tariff Heading 84.24. The catalogue use for controlling flying insects or odours supported that characterisation, and the HSN Explanatory Notes to Heading 96.16 exclude such appliances from that heading. On that basis, the goods were classifiable under Heading 84.24, not Heading 96.16, and the import was permissible without a specific licence; confiscation and penalty therefore could not be sustained. en-us Tue, 16 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111321 Imported goods that functioned, when fitted with fragrance and battery, as an automatic aerosol dispenser for spraying liquids in measured doses were treated as dispersing or spraying appliances under Customs Tariff Heading 84.24. The catalogue use for controlling flying insects or odours supported that characterisation, and the HSN Explanatory Notes to Heading 96.16 exclude such appliances from that heading. On that basis, the goods were classifiable under Heading 84.24, not Heading 96.16, and the import was permissible without a specific licence; confiscation and penalty therefore could not be sustained. Case-Laws Customs Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111321