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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification of machine - capability to perform function of ...

Case Laws     Central Excise

September 24, 2018

Classification of machine - capability to perform function of sewing machine and/or to perform function of embroidery machine - In case the machine worked for both the functions, they have to be held as sewing machine classifiable under the head 84.52 and entitled to the exemption.

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