https://www.taxtmi.com/caselaws?id=464102 CESTAT MUMBAI - AT held that imported aerosol valve components are classifiable under CTI 8481 8090, not CTI 9616 1020, and set aside the impugned order classifying them under 9616 1020. The Tribunal found the scope of heading 8481 covers valves irrespective of end use and that classification must follow GIR-1 (and GIR-2) before invoking GIR-3(a); GIR-3(a) cannot override specific heading terms. The appeal was allowed, and the practice of paying differential duty under protest pending correct classification was held legally sustainable. en-us Mon, 22 Apr 2024 00:00:00 +0530 Sun, 05 Oct 2025 20:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464102 CESTAT MUMBAI - AT held that imported aerosol valve components are classifiable under CTI 8481 8090, not CTI 9616 1020, and set aside the impugned order classifying them under 9616 1020. The Tribunal found the scope of heading 8481 covers valves irrespective of end use and that classification must follow GIR-1 (and GIR-2) before invoking GIR-3(a); GIR-3(a) cannot override specific heading terms. The appeal was allowed, and the practice of paying differential duty under protest pending correct classification was held legally sustainable. Case-Laws Customs Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464102