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

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 concerned the classificat...