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of <h1>Ministry of Finance Clarifies Classification of Work Holding Fixtures; Directs Uniform Practice Under Tariff Heading 84.66.20.</h1> The circular addresses the classification of Work Holding Fixtures for presses, highlighting inconsistencies in assessment practices across various Custom Houses. The Ministry of Finance, Department of Revenue, has determined that these fixtures should be classified under Tariff heading 84.66.20, which is specific to 'Work Holders.' The circular instructs relevant authorities to issue appropriate guidance to assessing officers to ensure uniform classification under this tariff heading.
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