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Central Excise - Highlights / Catch Notes

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Classification of goods - Loader fitted in the tractor supplied ...

Central Excise

October 11, 2023

Classification of goods - Loader fitted in the tractor supplied by the customer - Adjudicating Authority has considered all the parameters, considered the photographs, physical aspect of the product, use of the product namely tractor to arrive at the conclusion that loader being accessory of the tractor, is correctly classifiable under Chapter heading 8708 - Revenue appeal dismissed - AT

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