Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

Perfect Aerosol Valves Private Limited Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)

From the plain reading of HSN explanatory notes to heading 9606, it is understood that this heading covers under its scope, all preparations of a kind used in cosmetics and more specifically scent sprays, toilet sprays. Thus, these are essentially required for applying cosmetics like spray formation of the liquid that is used as scent or other similar perfume etc. This does not cover all types of mounts and heads, for dispersal or spray of liquids as the phrase ‘therefor’ appearing in HSN d

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