Classification of goods - rate of tax @12.5% or @4% - Every piece of machinery whether part of a plant...

Classification of goods - rate of tax @12.5% or @4% - Every piece of machinery whether part of a plant or not would come within its fold. When we hold that the boat is not a plant, an engine per-se which may be machine would not fit the description of said entry-58A. - HC .....

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