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Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTAT - Vimarsana News

Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for...

Source: livelaw.in
[The Viewpoint] Classification of goods for tax purposes: Unsettling the settled position - Vimarsana News

[The Viewpoint] Classification of goods for tax purposes: Unsettling the settled position

The Supreme Court judgment in the case of Westinghouse is per incuriam as it has neither appreciated the relevant Section Note nor considered or differentiated from its earlier decisions.