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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.

Hemambikar priyaService tax appellate tribunalDelhi benchLotion dispenserRachna guptaJudicial memberTechnical memberSection noteBasic customs dutyShed officerDeputy commissionerCustoms actFor appellant