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Central Excise - Highlights / Catch Notes

Home Highlights March 2012 Year 2012 This

Classification of goods - Combined factor that requires to be ...

Case Laws     Central Excise

March 3, 2012

Classification of goods - Combined factor that requires to be taken note of for the purpose of the classification of the goods are the composition, the product literature, the label, the character of the product and the user to which the product is put. However, the miniscule quantity of the prophylactic ingredient is not a relevant factor. - SC

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