Classification of goods - Beneficiale Liquid - DSN capsules - There is no justification of...

Classification of goods - Beneficiale Liquid - DSN capsules - There is no justification of classification of the two products in question under heading 2106, but they are appropriately classifiable under Tariff Heading 3004 of Central Excise Tariff Act - Benefit of area based exemption allowed. .....

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