Card Kit Components Have Distinct Functions; Cannot Be Classified Under Central Excise Tariff Heading No. 84.48.

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....Classification - Even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly , Drive king assembly and Flat drive reversal systems which are some of the items of the unit viz card kit and having individual functions cannot be classified under 84.48 - AT....