Friday, September 4, 2020

Spare parts welded into seat frame are integral part of seats of motor vehicles, classifiable under Heading 94019000

GST/EXCISE/ST/VAT : Where child parts imported by assessee were integral parts of seats of motor vehicles and not like accessories fitted in motor vehicle, they would be appropriately classifiable under CETH 9401 90 00 of Customs Tariff Act

from www.taxmann.com Latest Case Laws https://ift.tt/32TBOpG
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