2025 (7) TMI 1279 - SCH - Customs

Classification of imported Crimp Pumps of various types and configurations - classifiable under Customs Tariff Heading (CTH) 8413 50 and further under Customs Tariff Item (CTI) 8413 5010/8413 5090 as claimed by the appellants or classifiable under CTI 9616 1020 as determined by the learned Commissioner of Customs for deciding on the appropriate levy of customs duty? - it was held by CESTAT that The impugned goods are classifiable under CTI 8413 5010/ 8413 5090 as the imported goods at the time of import remain as appliance used for spraying or dispersion of liquid called as Crimp Pump for nasal spray along with its components or parts. HELD THAT - There are no reason to interfere with the impugned order dated 25-02-2025 passed by the Custom Excise Service Tax Appellate Tribunal West Zonal Bench at Mumbai. Appeal dismissed.

Summary

The Supreme Court, with Justices J.B. Pardiwala and R. Mahadevan presiding, granted condonation of delay but declined to interfere with the impugned order dated 25-02-2025 of the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Court held that there was "no reason to interfere" and accordingly dismissed the Civil Appeals. All pending applications were disposed of.