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    <description>The appellate authority ruled that the product &quot;different shapes and sizes Papad&quot; should be classified under Tariff Heading 1905 90 40 of the Customs Tariff Act, 1975, and is exempt from GST as per Entry No. 96 of Notification No. 02/2017-CT (Rate) dated 28.06.2017. The authority emphasized that the product retains the essential characteristics of Papad despite its different shapes and sizes and should be treated as such for classification and taxation purposes.</description>
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