Classification of the miniature cars (Electro plated with Gold ...
Miniature cars with gold plating classified under Chapter 71, not Chapter 95, due to minor gold content.
August 30, 2017
Case Laws Central Excise AT
Classification of the miniature cars (Electro plated with Gold over FRP mould) - Taking into consideration the proportion of the gold content in the miniature car with regard to plastic content, it can be said that gold content is minor constituent. - To be classified under chapter 71 and not under chapter 95.
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