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of <h1>Dispute over classification of humidifier parts remanded for fresh decision by Assistant Commissioner.</h1> The case was remanded for a fresh decision by the Assistant Commissioner regarding the classification of items used in humidifiers and dehumidifiers, ... Remand The dispute was about the classification of items used in humidifiers and dehumidifiers. The appellant argued they should be classified as parts of machines under Heading 8479. CBEC Circular modified instructions classifying these items as parts. The case was remanded for a fresh decision by the Assistant Commissioner.
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