https://www.taxtmi.com/caselaws?id=450358 CESTAT New Delhi ruled on classification of pump for lotion dispenser. Importer classified goods under CTH 84248990 while Commissioner (Appeals) classified under CTH 84249090. CESTAT held the pump displaces and disperses lotion/cream, distinguishing it from scent sprays (CTH 9616) and liquid displacement pumps (CTH 8413). Tribunal upheld importer's classification under CTH 84248990 for pumps that displace and simultaneously disperse liquids. Commissioner's order classifying under CTH 84249090 was set aside. Department's appeal dismissed as they sought classification under CTH 8413. en-us Fri, 01 Mar 2024 00:00:00 +0530 Fri, 16 Aug 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450358 CESTAT New Delhi ruled on classification of pump for lotion dispenser. Importer classified goods under CTH 84248990 while Commissioner (Appeals) classified under CTH 84249090. CESTAT held the pump displaces and disperses lotion/cream, distinguishing it from scent sprays (CTH 9616) and liquid displacement pumps (CTH 8413). Tribunal upheld importer's classification under CTH 84248990 for pumps that displace and simultaneously disperse liquids. Commissioner's order classifying under CTH 84249090 was set aside. Department's appeal dismissed as they sought classification under CTH 8413. Case-Laws Customs Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450358