AAR: ‘Plastic Mechanical Liquid Dispenser’ taxable at 18%

Gujarat AAR classifies ‘Plastic Mechanical Liquid Dispenser’ under HSN Chapter sub-heading 3926.90- Others, as “articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or other materials of heading 39.01 to 39.14”; Applicant is engaged in importing various types of plastic devices intended to be screwed/fitted on the bottle/containers, which are used for pumping/ dispensing liquid or lotion from a bottle and...