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2003 (8) TMI 106 - AT - Central Excise

  1. 2021 (2) TMI 565 - AT
The Appellate Tribunal CESTAT, New Delhi decided that hinges and components for motor vehicles are classified under Heading 8302.00, not 8708.00, as per HSN Explanatory Notes. The decision was based on internationally accepted nomenclature and the structure of the Central Excise Tariff. The appeal was dismissed.

 

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