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Automatic Soap Dispenser Cannot Be Classified as Toiletry Spray Since Product Only Dispenses Foam: CESTAT Bangalore

Case Law Details

Case Name
Xiaomi Technology India Private Limited Vs Commissioner of Customs (CESTAT Bangalore)
Date of Judgement/Order
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Advertisement Xiaomi Technology India Private Limited Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Rules Automatic Soap Dispenser Falls Under CTI 8424 Because It Dispenses Rather Than Sprays; CESTAT Allows Appeal on Customs Classification Due to Difference Between Dispensing and Spraying Functions; Soap Dispenser Classified Under Mechanical Appliances Heading Because Product Disperses Liquid Soap; CESTAT Relies on HSN Notes to Hold Automatic Soap Dispenser Outside Scope of CTI 9616. The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore concerne...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,676

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