2023 (4) TMI 1326

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..... arts of CTVS (Colour Television Sets) - it was held by CESTAT that 'in view of Rule 1, sub-assemblies and parts cleared by the appellant are to be classified under Heading 85.29 only. Once the goods are classifiable under a particular Heading by application of the Headings and relevant section and chapter notes, the classification cannot be altered by taking recourse to the Interpretative Rule .....

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