2026 (5) TMI 531

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.... For the Appellant : Ms. Purvi Asati with Ms. Ashwini Nag, Advocates For the Respondent : Mr. M. Sreekanth, Assistant Commissioner (AR) PER : JUSTICE DILIP GUPTA: M/s. Xiaomi Technology [the appellant] has filed this appeal to assail the order dated 26.09.2024 passed by the Commissioner (Appeals) by which the appeal that was filed to challenge the order dated 17.01.2024 passed by the D....

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....is a sensor-based automatic soap dispenser designed for touchless dispensing of liquid soap in the form of a foam. b) It is an in-built proximity infrared sensor which detects a hand placed under the outlet and dispenses foam in approximately 0.25 seconds. The sensing plate shares the information vis-à-vis foam output required with a diaphragm pump and motor in the dispenser. ....

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....rned counsel pointed out that Chapter Heading 8424 includes mechanical appliances for dispersing liquids and the product imported by the appellant actually disperses liquid. Learned counsel submitted that, on the other hand, Chapter Heading 9616 deals with sprays only, which function is not performed by the goods imported by the appellant. 6. Shri M. Sreekanth, learned Authorized Representative....

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....ly 0.25 seconds. The dispenser mixes air and soap to generate foam which is discharged through the foam outlet. There is, therefore, no dispute that the product imported by the appellant disperses soap, which is in the liquid form. 9. Chapter Heading 9616 on the other hand deals with sprays of different kinds, including scent sprays and similar toiletry sprays. 10. The words "dispersing" and....