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    <title>CHANGE OF USE OF MACHINERY</title>
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    <description>When machinery originally manufactured for pharmaceutical filling and sealing is sold for use in distillation, duty is payable on the transaction value where statutory thresholds are met; registration under Chapter 84 remains valid for the same category of machinery and need not be amended solely due to additional uses. An amendment to registration is required only if the manufactured product falls under a different tariff heading or distinct product category, in which case the manufacturer should seek online amendment to reflect the new sub heading.</description>
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