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Central Excise - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Classification of the miniature cars (Electro plated with Gold ...

Case Laws     Central Excise

August 30, 2017

Classification of the miniature cars (Electro plated with Gold over FRP mould) - Taking into consideration the proportion of the gold content in the miniature car with regard to plastic content, it can be said that gold content is minor constituent. - To be classified under chapter 71 and not under chapter 95.

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