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Central Excise - Highlights / Catch Notes

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Classification of ‘soft serve' - Common Parlance Test - Tribunal ...

Central Excise

December 5, 2012

Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under tariff sub-heading 2105.00 as “ice-cream” - SC

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