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GST - Highlights / Catch Notes

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Process amounting to manufacture or not - mixing of scent ...

GST

September 19, 2023

Process amounting to manufacture or not - mixing of scent (mixture of various perfumes and not Jarda Scent) in raw unmanufactured tobacco dust - the product of the appellant is appropriately classifiable under Ch-2401 of GST Tariff subject to the process adopted by the appellant as provided under Explanatory Note to Ch-2401. - AAAR

 

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