https://www.taxtmi.com/caselaws?id=118330 Imported spray pump components described as parts of M08 spray pumps were classified under Heading 9616.10 rather than Heading 8424.90 because the more appropriate tariff entry had to be selected by reference to the explanatory notes and the nature of the goods. The Tribunal found that Heading 8424 did not cover scent sprays or similar toilet sprays, and that the fact the components could also be used for chemicals or pharmaceuticals did not move them out of Heading 9616. It also noted the goods lacked technical features needed for Heading 8424. The Revenue's appeal was allowed. en-us Fri, 14 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 18:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118330 Imported spray pump components described as parts of M08 spray pumps were classified under Heading 9616.10 rather than Heading 8424.90 because the more appropriate tariff entry had to be selected by reference to the explanatory notes and the nature of the goods. The Tribunal found that Heading 8424 did not cover scent sprays or similar toilet sprays, and that the fact the components could also be used for chemicals or pharmaceuticals did not move them out of Heading 9616. It also noted the goods lacked technical features needed for Heading 8424. The Revenue's appeal was allowed. Case-Laws Customs Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118330