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GST - Highlights / Catch Notes

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Classification of goods - Tamarind Fruit obtained from the ...

Case Laws     GST

October 30, 2019

Classification of goods - Tamarind Fruit obtained from the farmers - When a specific Tariff heading is available, there is no necessity to follow further interpretative rules. In the case at hand, the applicant has stated that the Tamarind fruit' purchased by the farmers do not undergo any process of drying either by sun or industrial process and is hence, classifiable under CTH 08109020 as Tamarind, fresh'.

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