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    <description>Classification of the Tello Drone under the Customs Tariff was examined in relation to an advance ruling that placed it under subheading 95030010 and applied basic customs duty and IGST. The advance ruling ceased to operate after its statutory period expired, and the respondent stated that it had not relied on or obtained any benefit from it. The appeal was therefore treated as infructuous, while the classification question of law remained open.</description>
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      <description>Classification of the Tello Drone under the Customs Tariff was examined in relation to an advance ruling that placed it under subheading 95030010 and applied basic customs duty and IGST. The advance ruling ceased to operate after its statutory period expired, and the respondent stated that it had not relied on or obtained any benefit from it. The appeal was therefore treated as infructuous, while the classification question of law remained open.</description>
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