Case Law Details
Case Name : In Re Spraytec India Ltd (CAAR Delhi)
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Advance Rulings CAAR
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In Re Spraytec India Ltd (CAAR Delhi)
Product in question is a component of spray mechanism, capable of spraying fluid (aerosol) from a bottle/container. Therefore, I am of the considered opinion that goods in question can also be mounted on bottle/can of Scent spray for delivery of Scent/perfume which can be containerized under pressure. Thus, when the goods in question are used as mounts and heads for dispersing or spraying of Scent, then in the light of Rule I and 6 of the General Rules for the Interpretation of Import Ta
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