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Classification of Natural Rubber Latex or other ballons - Customs - Exim - SEZExtract My query is related to the classification of Balloons used during the birthday celebration or any party functions. It is seen that NCTC vide its alert suggested classification in 9503 whereas some Advance Ruling authorities have classified this product under 9505. My query is: (i) In the case of dispute between these two formations, which classifications is more suitable and have more legal backing? (ii) What is the legal authority of NCTC while deciding classification? What are the legal provisions governing the classification decided by the NCTC? Pl comments with specific rules and relevant laws.
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