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    <title>GST implication on non metals clad with precious metals</title>
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    <description>Classification of non metal articles clad with precious metals hinges on whether the precious metal imparts the essential character or commercial identity of the finished article, the predominance of value attributable to the precious metal, and any express exclusions in Chapter 71; application of GRI Rule 3(b) follows only after 3(a) is inapplicable, and composite supply considerations and technical evidence determine the correct heading and GST rate.</description>
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