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Aluminium shelving classed by import condition: use allowed only if statutorily permitted; supports aren't parts at import.
Classification requires sequentially applying GRI 1 with relevant Section and Chapter Notes; aligned HSN Explanatory Notes guide interpretation. Use is relevant only where permitted and must reflect intended use objectively evident at importation per the as imported principle. A "part" must have an essential functional nexus to machine operation; mere supporting platforms or shelves that do not contribute mechanically to operation are not parts and may instead fall under material-based structure headings.

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Acts Income Tax