Sanitaryware meant for use in kitchen, toilets or bathroom falls under Chapter 74

United Sanitations Through Its Partner Sh. Deepak Dhawan Vs ADDL Commissioner of Customs (Delhi High Court)

Delhi High Court held that Sanitaryware meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not ^„artwork^‟ or ^„handicraft^‟ Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802.

Facts- The petitioner is

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