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Customs - Highlights / Catch Notes

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Classification of imported goods - Encoder/Multiplexer under ...

Case Laws     Customs

January 31, 2024

Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.

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