Pump for displacing & dispersing lotion/cream classifiable under CTH 84248990

Principal Commissioner of Customs Vs Aptar Pharma India Pvt. Ltd. (CESTAT Delhi) Introduction: In a recent ruling by the CESTAT Delhi, the classification of a lotion dispenser pump imported by Aptar Pharma India Pvt. Ltd. was deliberated upon. The case revolved around the dispute of whether the pump falls under CTH 84248990 or not. Detailed Analysis: The appellant initially classified the imported lotion dispenser pump under CTH 84248990, which was later challenged by the Shed Officer, advocating for classification under CTH 9616. The adjudicating authorities further proposed classifications u...