SC upholds CESTAT ruling classifying imported Crimp Pumps under machinery heading CTH 8413 rather than cosmetic headingThe 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.

The Supreme Court, with Justices J.B. Pardiwala and R. Mahadevan presiding, granted condonation of delay but declined to interfere with the impugned order dated 25-02-2025 of the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Court held that there was "no reason to interfere" and accordingly dismissed the Civil Appeals. All pending applications were disposed of.

Classification of imported Crimp Pumps of various types and configurations - classifiable under Customs Tariff Heading (CTH) 8413 50 and further under Customs Tariff Item (CTI) 8413 5010/8413 5090 as claimed by the appellants or classifiable under CTI 9616 1020 as determined by the learned Commissioner of Customs, for deciding on the appropriate levy of customs duty? - it was held by CESTAT that 'The impugned goods are classifiable under CTI 8413 5010/ 8413 5090 as the imported goods at the time of import remain as 'appliance used for spraying or dispersion of liquid' called as 'Crimp Pump for nasal spray along with its components or parts.' HELD THAT:- There are no reason to interfere with the impugned order dated 25-02-2025 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. Appeal dismissed. COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Versus GLENMARK PHARMACEUTICALS LIMITED
Customs
2025 (7) TMI 1279 - SC Order - TMI
SUPREME COURT - SC
Dated:- 17-7-2025
CIVIL APPEAL NO……. ……. OF 2025 ( @Diary No. 32474/2025 ) - -
Customs
HON'BLE MR. JUSTICE J.B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. V C Bharathi, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Navanjay Mahapatra, Adv. Mr. Sarthak Karol, Adv. Mr. Padmesh Mishra, Adv. Ms. Arunima Dwivedi, Adv For the Respondent : Ms. Charanya Lakshmikumaran, AOR Mr. Ayush Agarwal, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyan, Adv. Mr. Swastik Mishra, Adv. Ms. Nitum Jain, Adv ORDER 1. Delay condoned. 2. We find no reason to interfere with the impugned order dated 25-02-2025 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 3. The Civil Appeals is, accordingly, dismissed. 4. Pending application(s), if any, stands disposed of.
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2025 (7) TMI 1279