Retrofitted Two-Wheeler Stays Classified as Scooter Under Heading 8711 20 19 Despite Modifications for Tax Purposes.

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Full Text of the Document

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....Classification of goods - scooter along with retro-fitment - the retro fitted two-wheeler is nothing but a two-wheeler purchased by the applicant under heading 8711 20 19, added with additional components/accessories and hence does not change its basic structure.....