Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and...

Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts these should be classified under residuary Sub-heading as ‘Others- in 9608 99. attracting tax @ 18%. .....

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