https://www.taxtmi.com/caselaws?id=775211 The SC dismissed an appeal concerning customs classification of imported Crimp Pumps. The dispute centered on whether these pumps should be classified under CTH 8413 50 (CTI 8413 5010/8413 5090) as claimed by appellants, or under CTI 9616 1020 as determined by the Commissioner of Customs. CESTAT had ruled that the goods were classifiable under CTI 8413 5010/8413 5090, finding them to be appliances used for spraying or dispersion of liquid, specifically Crimp Pumps for nasal spray along with components or parts. The SC found no grounds to interfere with CESTAT's order dated 25-02-2025 from the West Zonal Bench at Mumbai, upholding the classification under the machinery heading rather than the cosmetic/toiletry heading, thereby determining the appropriate customs duty levy. en-us Thu, 17 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775211 The SC dismissed an appeal concerning customs classification of imported Crimp Pumps. The dispute centered on whether these pumps should be classified under CTH 8413 50 (CTI 8413 5010/8413 5090) as claimed by appellants, or under CTI 9616 1020 as determined by the Commissioner of Customs. CESTAT had ruled that the goods were classifiable under CTI 8413 5010/8413 5090, finding them to be appliances used for spraying or dispersion of liquid, specifically Crimp Pumps for nasal spray along with components or parts. The SC found no grounds to interfere with CESTAT's order dated 25-02-2025 from the West Zonal Bench at Mumbai, upholding the classification under the machinery heading rather than the cosmetic/toiletry heading, thereby determining the appropriate customs duty levy. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775211