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Imported goods classification in consultation with technical authorities

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.... VIII(12) ACU / 10/ MISC/ 6176 dated 2.6.95 addressed to Member (Customs) regarding import of Flight Computer by M/s English Book Stores, New Delhi. It has been stated that, though in the invoice and bill of entry goods were declared as 'Flight computers' but functionally these were calculators only. Accordingly these were classified as calculator. It has been further stated that order ....