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Case Law Details

Case Name : Elite Electronics Vs Commissioner of Customs-Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10631 of 2023
Date of Judgement/Order : 02/09/2024
Related Assessment Year :
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Elite Electronics Vs Commissioner of Customs-Ahmedabad (CESTAT Ahmedabad)

Conclusion: Reclassification of AC remote components made by assessee was accepted as specific Chapter Notes and Section Notes were to be preferred over General Interpretative Rules while classifying product.

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