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of Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be covered under spoons and crumb-scoops respectively. Thus the more specific classification of the impugned products would be 4419 90 90 as tableware made up of wood other than bamboo. - Liable to GST @12% - AAR
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