Case Law Details
Principal Commissioner of Customs Vs Aptar Pharma India Pvt. Ltd. (CESTAT Delhi)
Introduction: In a recent ruling by the CESTAT Delhi, the classification of a lotion dispenser pump imported by Aptar Pharma India Pvt. Ltd. was deliberated upon. The case revolved around the dispute of whether the pump falls under CTH 84248990 or not.
Detailed Analysis: The appellant initially classified the imported lotion dispenser pump under CTH 84248990, which was later challenged by the Shed Officer, advocating for classification under CTH 9616. The adjudicating authorities further proposed classifications under different headings, leading to a contentious scenario.
The crux of the issue lay in the interpretation of the Customs Tariff, specifically regarding the classification of mechanical appliances for projecting, dispersing, or spraying liquids or powders. The appellant argued that the pump, designed for dispensing lotion, should be classified under CTH 84248990, while the department contended for classification under CTH 8413 or CTH 84249090.
Upon thorough examination, the Tribunal delved into the definitions and functionalities of pumps, emphasizing the distinction between pumps for displacement and pumps for dispersion. It was concluded that the imported pump, serving the dual function of transporting and dispersing lotion, aligns more closely with the category of mechanical appliances under CTH 8424.
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