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Classification of CD- Rom Drives - reg

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Full Text of the Document

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....been raised regarding classification of CD-Rom Drives under the Customs Tariff. 2. The matter has been examined by the Board. It has been stated by the Ministry of Information Technology (MIT) that CD-Rom Drive, Floppy Disc Drive and Hard Disc Drive are all `storage units' and classifiable under heading 8471.70. The basic function of all these is storage of data. The WCO too in its 17th Sessi....

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