https://www.taxtmi.com/caselaws?id=421224 The advance ruling application was maintainable because the classification question concerning the impugned goods had not already been decided by the Appellate Tribunal or any court for the same goods. On classification, aerosol valve components were held to be parts of a hand-operated mechanical spraying appliance rather than a mere valve; Heading 9616 was rejected as limited to scent and toilet sprays, and Heading 8481 was rejected because the goods were not valves for fluid power transmission. The goods were therefore classified under Heading 8424, specifically sub-heading 8424 89 90, under the General Rules for the Interpretation of Import Tariff. en-us Tue, 05 Oct 2021 00:00:00 +0530 Tue, 19 Apr 2022 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421224 The advance ruling application was maintainable because the classification question concerning the impugned goods had not already been decided by the Appellate Tribunal or any court for the same goods. On classification, aerosol valve components were held to be parts of a hand-operated mechanical spraying appliance rather than a mere valve; Heading 9616 was rejected as limited to scent and toilet sprays, and Heading 8481 was rejected because the goods were not valves for fluid power transmission. The goods were therefore classified under Heading 8424, specifically sub-heading 8424 89 90, under the General Rules for the Interpretation of Import Tariff. Case-Laws Customs Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421224