Classification of goods - Terminal and Computer ...
Goods Classification: Computer Upgrade Units as Sub-Assemblies, Not Complete Machines Under Chapter 8471.00 for Tax Purposes.
March 26, 2018
Case Laws Central Excise AT
Classification of goods - Terminal and Computer upgrades/up-gradation - upgrade units though helps in enhancing the capacity of the computer but unit itself is not complete machine therefore it cannot fall under Chapter 8471.00 since upgrades units being sub assembly - AT
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