GST classification of dried fruits under tariff 0813, excluding tamarind and chestnut, amended wording applies. GST classification under tariff entry 0813 covers 'Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8,' with a specified GST rate applicable until the regulatory cutoff, and expressly excludes tamarind and dried chestnut; the entry has been amended by notifications revising its descriptive wording.
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Provisions expressly mentioned in the judgment/order text.
GST classification of dried fruits under tariff 0813, excluding tamarind and chestnut, amended wording applies.
GST classification under tariff entry 0813 covers "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8," with a specified GST rate applicable until the regulatory cutoff, and expressly excludes tamarind and dried chestnut; the entry has been amended by notifications revising its descriptive wording.
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