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Hand pallet Trucks / Trolley - Classification under heading 84.27

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Full Text of the Document

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....ng 84.27 or under heading 87.16 of the central Tariff. This classification issue had already been examined once by the Board for defending the Writ Petition filed by M/s. Jaldoot Material Handling Pvt. Ltd., it was the clarified that the appropriate classification of the item would be under heading 87.16. The CEGAT however has held in this case that the correct classificaion of hand Pallet Trucks ....

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