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Job Work Services for Polyester Film Conversion Classified Under Heading 9988 by AAR.

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Full Text of the Document

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....Classification of services - Job-work or not - processing and conversion of Plain Polyester Film into processed All Types of Polyester films - the impugned services supplied by the applicant to GPL are in the nature of job work services, classifiable under Entry at item (id) under heading 9988 - AAR....