Plastic Liquid Dispensers Classified as General Use Parts, Subject to 18% GST Under Heading 3923.50 of Customs Tariff Act.

Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed into bottles/containers of any make i.e. of plastic, glass, metal etc. Also, nowhere is it contended by the appellant, that their product (which are parts) can be used only in bottles of a particular make or type. - The product ‘Plastic mechanical liquid dispenser’ of the appellant would be rightly classifiable under Heading 3923.50 of the Customs Tariff Act, 1975(51 of 1975) and would be liable to GST at the rate of 18%. - AAAR .....

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