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2024 (3) TMI 139 - AT - CustomsClassification - Goods declared as “Pump-1.200-GS-THREAD-28/410-2N-192.0 (Pump for lotion dispenser)” - importer has classified the Goods under CTH 84248990 and Commissioner (Appeals) has classified the same under CTH 84249090 - HELD THAT:- We hold that the product in question is a pump for displacing and dispersing the lotion/cream. Hence, it is definitely not a scent spray or toilet a spray (CTH 9616). It is a pump but not the one under 8413 where the pumps meant only for displacement of liquids are covered. The goods in question is held to be covered under CTH 84248990 being the pumps meant not only for displacing the liquid/lotion but for simultaneously dispersing the same. Hence we hold that classification made by the respondent-assessee in the Bill of Entry No. 7818002 is the correct classification i.e. the pumps imported by the appellant are classifiable under CTH 84248990. Hence, the Order-in-Appeal is hereby set aside which classified the impugned pump under CTH 84249090. However, the appeal filed by the department still stands dismissed as they have prayed for impugned pump to be classified under CTH 8413.
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