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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Classification of goods - blanks for components out of CR/HR ...

Central Excise

March 31, 2017

Classification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - As the Blanks in question cannot be used as part of the motor vehicle part and they are required to be further processing which has been done by the buyers of the goods - the appellant has correctly classified the said goods under Chapter 72 of the CETA. - AT

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