Relief to Glenmark Pharma: CESTAT Rules Crimp Pumps Fall Under Positive Displacement Pumps, Not Toilet Spray Parts

CESTAT ruled in favor of Glenmark Pharma, classifying crimp pumps as falling under positive displacement pumps and not toilet spray parts, thereby granting relief. The tribunal's decision was based on the technical specifications and functionality of the crimp pumps, distinguishing them from ordinary toilet spray mechanisms. This classification has implications for excise duty and other tax liabilities applicable to the product. The CESTAT's ruling provides clarity on the appropriate tariff classification for crimp pumps used in pharmaceutical packaging, offering Glenmark Pharma relief from potentially higher tax burdens.