Classification: Crimp Pumps as Positive Displacement Pumps (CTI 8413 5010 / 8413 5090), Not Toilet Spray Parts (CTI 9616 1020)

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 classification and ar...