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    <title>2022 (11) TMI 1424 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, DELHI</title>
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    <description>The Authority ruled that the Mould Base, intended for crankshaft production and imported by the applicant, should be classified under Sub-heading 8480 79 00 as parts of moulds requiring further work, rather than under Chapter heading 8480 20 00 as initially proposed. This decision was based on the determination that the goods were incomplete parts, not ready-to-use mould bases, aligning with the Harmonized Commodity Description and Coding System. The ruling confirmed the classification contrary to the applicant&#039;s initial request.</description>
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    <pubDate>Mon, 21 Nov 2022 00:00:00 +0530</pubDate>
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      <title>2022 (11) TMI 1424 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=310750</link>
      <description>The Authority ruled that the Mould Base, intended for crankshaft production and imported by the applicant, should be classified under Sub-heading 8480 79 00 as parts of moulds requiring further work, rather than under Chapter heading 8480 20 00 as initially proposed. This decision was based on the determination that the goods were incomplete parts, not ready-to-use mould bases, aligning with the Harmonized Commodity Description and Coding System. The ruling confirmed the classification contrary to the applicant&#039;s initial request.</description>
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