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    <title>2023 (4) TMI 219 - CESTAT NEW DELHI</title>
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    <description>Trigger sprayers, lotion pumps and fine mist sprayers imported as bottle mounts and heads were classified under Heading 9616 because they function as dispensing mounts and heads for spray or discharge, not as mechanical spray guns or similar industrial appliances under Heading 8424. The tariff scheme and the description of Heading 9616, covering scent sprays and similar toilet sprays together with their mounts and heads, were treated as controlling. An earlier Tribunal ruling on toilet spray dispenser mounts and heads was applied, and use for sanitizers rather than scents did not change the tariff identity. The classification challenge therefore succeeded on the substantive issue.</description>
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    <pubDate>Mon, 03 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 219 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=436193</link>
      <description>Trigger sprayers, lotion pumps and fine mist sprayers imported as bottle mounts and heads were classified under Heading 9616 because they function as dispensing mounts and heads for spray or discharge, not as mechanical spray guns or similar industrial appliances under Heading 8424. The tariff scheme and the description of Heading 9616, covering scent sprays and similar toilet sprays together with their mounts and heads, were treated as controlling. An earlier Tribunal ruling on toilet spray dispenser mounts and heads was applied, and use for sanitizers rather than scents did not change the tariff identity. The classification challenge therefore succeeded on the substantive issue.</description>
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