https://www.taxtmi.com/caselaws?id=438750 Classification of shower heads, hand showers and faucets was treated by function, not by bathroom use or material, with the items regarded as appliances that regulate, project, disperse or control water flow rather than sanitary ware. A shower panel was analysed as a composite water-regulating appliance, not a prefabricated building, because it consisted of shower heads, body jets, valves, taps and spouts. Chapter Note 4 to Chapter 94, HSN guidance and Rule 3 of the General Rules for Interpretation supported classification under Heading 84.81, reflecting the principle that essential function and interpretative rules govern tariff classification. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438750 Classification of shower heads, hand showers and faucets was treated by function, not by bathroom use or material, with the items regarded as appliances that regulate, project, disperse or control water flow rather than sanitary ware. A shower panel was analysed as a composite water-regulating appliance, not a prefabricated building, because it consisted of shower heads, body jets, valves, taps and spouts. Chapter Note 4 to Chapter 94, HSN guidance and Rule 3 of the General Rules for Interpretation supported classification under Heading 84.81, reflecting the principle that essential function and interpretative rules govern tariff classification. Case-Laws Customs Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438750