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Goods Classified Under CETH 8529 to Avoid Higher Excise Duty on TV Receiver Sets Components.

Classification of goods - The sub-assemblies, chassis and name labels and screws for assembly are all cleared together which makes it clear that the goods cleared have essential characters of television receiver sets and the appellants classified it under CETH 8529 only to avoid higher excise duty and also MRP based assessment - AT .....

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