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2017 (2) TMI 817 - AT - CustomsClassification of goods - machinery for using thermal/mechanical pre-treatment of mixed feed for poultry industry - classified under CTH 84.38 or CTH 84.36? - Held that: - When CTH 84.38 is read that relates to food and drink items. Law is well settled that specific prescription of law excludes the general goods from its fold. Therefore, appellant is correct to aver that the goods shall be classifiable under CTH 8436 2900 - appeal allowed.
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