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1998 (12) TMI 225 - AT - Central Excise

The Appellate Tribunal CEGAT, CALCUTTA decided that motor car seats are classifiable under Chapter Heading 94.01, not 87.08, as they are welded to the body of the car and not movable. This decision was based on a previous case and the explanatory notes of HSN. The appeal was rejected.

 

 

 

 

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