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    <title>Central Excise - Classification /excisability of various sub-assemblies emerging during the course of manufacture of Television Sets - Regarding</title>
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    <description>A sub-assembly possessing the essential characteristics of a television that is cleared as such must bear duty at the rates applicable to finished televisions under the Rules of Interpretation; if the sub-assembly arises and is retained within an integrated factory for captive use in completing the final television, duty is not leviable on the intermediate sub-assembly and is charged when the finished television is removed after further manufacture.</description>
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      <description>A sub-assembly possessing the essential characteristics of a television that is cleared as such must bear duty at the rates applicable to finished televisions under the Rules of Interpretation; if the sub-assembly arises and is retained within an integrated factory for captive use in completing the final television, duty is not leviable on the intermediate sub-assembly and is charged when the finished television is removed after further manufacture.</description>
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      <pubDate>Thu, 03 Feb 1994 00:00:00 +0530</pubDate>
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