Classifying Art, Collectors' Pieces, and Antiques Under Chapters 97 & 98 of Central Excise Tariff, Section XXI.
The classification of works of art, collectors' pieces, and antiques under Chapter 97 and Chapter 98 of the Central Excise Tariff, as outlined in Section XXI. It is part of the Central Excise regulations, but there are no specific notes or additional details provided in the schedule.