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The HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903. It would mean that heading 8901 would exclude vessels which are specifically listed in the said heading of 8903 - boat has to be classified under heading 8903 as sports boat - Tri

Customs - The HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903. It would mean tha .....

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