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2009 (2) TMI 25 - AAR - Central ExciseWhether the steel plates is classifiable under SH 8906 90 00 or U/SH 7326 90 80 (parts of ships, floating structure and vessels) - parts of hull are cleared from the factory in separate consignments against different invoices from time to time - parts of hulls, described by the applicant as a ship building kit, which are cleared over a period of time, for use in the manufacture of hulls, are classifiable under 7308 90 30 of the First Schedule to CETA 1985 and not under 8906 90 00 or 7326 90 80
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