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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Concessional rate of duty - bubble gum - bubble gum and chewing ...


Bubble Gum Classified Separately from Chewing Gum, Eligible for Concessional Duty Rate under Tariff Heading 170410.

August 10, 2015

Case Laws     Central Excise     AT

Concessional rate of duty - bubble gum - bubble gum and chewing gum are two different commodities and, therefore, the word "chewing gum" in heading 170410 of the 8 digit Tariff w.e.f. 28/2/2005 cannot be considered as including bubble gum - benefit of exemption allowed - AT

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