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Goods Classified as Automobile Parts Under CEA Sections 4/4A Due to Packaging and Market Perception.

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....Classification of goods - section 4 or 4A of CEA? - goods are to be understood/ evaluated/classified as per the perception and use of the customers - Appellants themselves advertised and packed the products describing the same to be used in automobiles - hence Auto Cables, Battery Cables and Ignition cables which have a specific use only in the ‘Automobile Industry’ will be treated as automobile parts....

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