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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Classification of motor vehicles hinges and handles - ...

Central Excise

November 19, 2015

Classification of motor vehicles hinges and handles - classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00 - To determine the applicability of the item under particular head, the test of commercial identity of the goods would be the relevant test and not the functional test - SC

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