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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Classification of goods - The commutators remain a part of ...


Commutators Classified Under Code 85.03: Essential Motor Parts for Machinery Components.

December 13, 2016

Case Laws     Central Excise     AT

Classification of goods - The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification of commutators is 85.03 - AT

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