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Sanitaryware meant for use in kitchen, toilets or bathroom falls under Chapter 74
Case Law Details
- Case Name
- United Sanitations Through Its Partner Sh. Deepak Dhawan Vs ADDL Commissioner of Customs (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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United Sanitations Through Its Partner Sh. Deepak Dhawan Vs ADDL Commissioner of Customs (Delhi High Court)
Delhi High Court held that Sanitaryware meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not „artwork‟ or „handicraft‟ Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802.
Facts- The petitioner is holder of Import Export Code and is stated to be a regular exporter of CP Sanitary Bathroom Fitting in brass (Basin Mixer, Bath Mixer, Sink Mixer etc...
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