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2004 (1) TMI 360

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..... pute relate to the classification of goods as electrical goods or as auto parts. Held that- as the rate of tax that is payable in either category is same thus this issue cannot be decided. The appeals .....

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..... in question are classifiable under sub-heading 8536.90 as electrical goods or as auto parts falling under sub-heading 8708.00 of the Tariff Act. Inasmuch as the rate of tax that is payable in either .....

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