https://www.taxtmi.com/caselaws?id=467232 Classification of an imported urea injector centred on whether it is a pump (heading 8413), a spraying appliance (heading 8424), or a motor-vehicle part (heading 8708). Applying the General Rules of Interpretation and Chapter/Section Notes, the explanatory notes for heading 8424 expressly cover machines and parts for projecting or spraying liquids, including spray nozzles; Note 2 to Section XVII excludes machines of chapter 84 from being treated as chapter 87 parts. Because the device's primary function is to receive urea solution and air and spray the mixture (not to pump), it falls under heading 8424 and is classifiable accordingly. en-us Fri, 15 Mar 2024 00:00:00 +0530 Wed, 11 Mar 2026 19:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467232 Classification of an imported urea injector centred on whether it is a pump (heading 8413), a spraying appliance (heading 8424), or a motor-vehicle part (heading 8708). Applying the General Rules of Interpretation and Chapter/Section Notes, the explanatory notes for heading 8424 expressly cover machines and parts for projecting or spraying liquids, including spray nozzles; Note 2 to Section XVII excludes machines of chapter 84 from being treated as chapter 87 parts. Because the device's primary function is to receive urea solution and air and spray the mixture (not to pump), it falls under heading 8424 and is classifiable accordingly. Case-Laws Customs Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467232