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 March 2024 Year 2024 This

Classification - Import of Pump - The appellant classified the ...

Customs

March 4, 2024

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the classification to CTH 9616. - Application of the general rules of interpretation to determine the appropriate classification of the goods under the relevant tariff headings. - The tribunal defines "pump" and "mechanical appliance" based on technical dictionaries and common understanding, emphasizing the distinction between displacement and dispersion of fluids. - The tribunal concludes that the correct classification is under CTH 84248990, as it covers pumps meant for both displacing and dispersing liquids.

View Source

 


 

You may also like:

  1. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

  2. Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

  3. Levy of IGST on import of goods - classification pumps and pump filters imported for for ‘washing machines’ and ‘dishwashers’ - essential onus devolving on customs...

  4. Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

  5. Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

  6. Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits...

  7. Classification of imported goods - poultry Feed Milling machinery - to be classified under CTH 9406 00 93 or under CTH 8436 10 00? - there is direct entry at CTH 8436...

  8. Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

  9. Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are...

  10. Classification of goods - import of optical fibre cables (OFC) – merit classification under CTH 9001 of the Customs Tariff and not under CTH 8544 70 90 - AT

  11. Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH...

  12. Classification of imported goods - import of Manual Breast Pump - the product has nothing to do with any medical or surgical procedures nor is it used by any medical...

  13. Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were...

  14. Classification of goods - CNG dispenser - can be construed as “pump” or otherwise - Since the impugned product, CNG Dispenser, does not use any external force driven by...

  15. Classification of imported goods - children building/constructable robot toys in CKD condition with individual box packing and are electronic toys - drones - Teaching...

 

Quick Updates:Latest Updates