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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of imported goods - accessories of vehicles - ...

Case Laws     Customs

December 9, 2023

Classification of imported goods - accessories of vehicles - Smartra Immobilisers - since admittedly the sole and principal use of smartra immobiliser is only as an accessory to the vehicle as an antitheft device, adding value to the vehicle in terms of security, the question of classifying the same under Chapter Heading 8536 does not arise. - AT

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