Import of designs and drawings - Designs and drawings contained ...
Designs on CD classified under Heading 85238020 with zero duty per Customs Tariff, meeting Chapter 8523 notes.
September 16, 2015
Case Laws Customs AT
Import of designs and drawings - Designs and drawings contained in the CD were correctly classifiable under Heading 85238020 and attracts 'nil' rate of duty as per Customs Tariff. The requirements of supplementary note to Chapter 8523 are therefore satisfied - AT
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