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As per the prevalent law and classification Apex court has held that, " the expression Paving Blocks " fall under Sub-Heading 6807.90 and not under 6807.20 of the Tariff Act.
Classification of paving blocks as tariff goods under subheading 6807.90 rather than 6807.20 clarifies taxable categorization. Classification dispute concerns whether Paving Blocks should be assigned to subheading 6807.90 or to 6807.20; the authoritative interpretation establishes that Paving Blocks fall within subheading 6807.90, not 6807.20, thereby determining the applicable tariff classification for such products.
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