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"Sulekh Sarita" Classified as Workbook Under Heading 48.20, Lacks Features for Heading 49.03 Classification.

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....Classification of books - Work Books or Exercise Book - Sulekh Sarita - presence of printed text does not affect their classification under heading 48.20 as exercise books - Further, since, none of the books contain any pages with children’s picture, drawing or colouring matter, classification of any of them under heading 49.03 is not possible - AAR....

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