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Levy of ADD - Classification of imported goods - FRP rods - The glass fibre is raw material and product...

Levy of ADD - Classification of imported goods - FRP rods - The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are entirely different and clearly classifiable under CTH 70022090. Since the FRP rods clearly specified against the Tariff entry of 7002 by any stretch of imagination the same cannot be classified under CTH 70199090 - AT .....

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