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Central Excise

Classification (HSN Code) for "Chillers"-Interpretation of Tariff (84.18 or 84.19)

6 July, 2017

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Tariff classification of chillers confirmed under sub-heading 84.18 rather than 84.19, clarifying applicable excise head.
The key operative point is that the term "chillers" is classifiable under Sub Heading 84.18 of the Tariff Act rather than Sub Heading 84.19, resolving the ... Summary

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Acts Income Tax
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