Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Classification of imported goods - plastic trigger sprayer for ...


Plastic Trigger Sprayers Classified Under '9616 10 10' for Scent and Toilet Sprays, Regardless of Bottle Use.

April 7, 2023

Case Laws     Customs     AT

Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were imported were mounts which could be fixed on any bottle. There is a very specific heading for such goods ‘9616 10 10 --- Scent sprays and similar toilet sprays - The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are used for sanitizers makes no difference. - AT

View Source

 


 

You may also like:

  1. The HC affirmed that roasted areca nuts with moisture content below 10% are properly classified under Chapter 20 of Tariff 2008 1920. The court relied on parameters...

  2. 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...

  3. Classification of goods - Sprayers made of Plastics - Sprayers are correctly classifiable under the HSN Code 84244100 - rate of tax is 18%

  4. The case pertains to the classification of 'BAYLAN' branded water meters for customs duty purposes. The key points are: The water meters were initially classified under...

  5. The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate...

  6. Classification of goods - plastic tanks - tank is a specialised attachment and shape and it clearly shows that it is used for spraying the material in the agricultural...

  7. The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

  8. Classification of goods - rate of GST - HTP (Horizontal Triplex Plunger) kirloskar Power Sprayer (Engine Driven) - The applicant goods are Mechanical Appliances which is...

  9. CESTAT ruled on classification dispute regarding Light Green Float Glass imports. The appellant sought classification under CTI 7005 10 10 of Customs Tariff Act, 1975,...

  10. Classification of imported goods - hook and eye fastening strip Nylon 60 - goods containing essential character of brassieres or not - the goods are to be classified...

  11. The appellant's customs broker (CB) license revocation, penalty imposition, and security deposit forfeiture were challenged for alleged violations of Regulations 10(a),...

  12. Exemption u/s 10(38) - LTCG - general insurance business - In the present assessment year the ld AO has himself allowed exemption u/s 10(15)(iv)(h) of the Act in regard...

  13. Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs

  14. Denial of exemption u/s 10(10) - Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10) -...

  15. Taxability of Arrears of leave encashment - As there is not much difference in the language of section 10(10)(i) and 10(10AA)(i) and the view taken in respect of arrears...

 

Quick Updates:Latest Updates