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Classification: Crimp Pumps as Positive Displacement Pumps (CTI 8413 5010 / 8413 5090), Not Toilet Spray Parts (CTI 9616 1020)
Case Law Details
- Case Name
- Glenmark Pharmaceuticals Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Glenmark Pharmaceuticals Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Conclusion: Crimp pumps imported were classifiable under positive displacement pumps (CTI 8413 5010 / 8413 5090) and not as mounts and heads for toilet sprays under CTI 9616 1020 as claimed by the Customs authorities.
Held: Assessee-company had imported crimp pumps used as components in nasal spray devices designed for medicament delivery. Assessee classified the goods under positive displacement pumps and self-assessed the customs duty accordingly. During the audit, Revenue disputed this clas...
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