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Classification of flats in view of revised definition in CET w.e.f. 1-3-1989
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....Delhi Subject : Classification of flats in view of revised definition in CET w.e.f. 1-3-1989. Doubts have been expressed whether flat rolled products which were classified prior to 1-3-1988 as 'flats' but which do not conform entirely to the dimensions specified in note 1(k) to chapter 72 would still be classified as 'flats' under sub-heading 7211.11 on the ground that :- (a) The product ....
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