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    <title>2023 (4) TMI 219 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed Appeal No. 51794/2022 as it duplicated the impugned order in another appeal. The imported goods, plastic trigger sprayer, lotion pump, and fine mist sprayer, were classified under Customs Tariff Heading 96161010, not as mechanical appliances for spraying. The Tribunal relied on a previous ruling and upheld this classification, leading to the dismissal of the appeal and remanding of related matters for duty determination based on the correct classification.</description>
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      <description>The Tribunal dismissed Appeal No. 51794/2022 as it duplicated the impugned order in another appeal. The imported goods, plastic trigger sprayer, lotion pump, and fine mist sprayer, were classified under Customs Tariff Heading 96161010, not as mechanical appliances for spraying. The Tribunal relied on a previous ruling and upheld this classification, leading to the dismissal of the appeal and remanding of related matters for duty determination based on the correct classification.</description>
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