12 August 2024


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Del. HC: It is the Product and Not the Technology Used that Determines HSN Classification - 22.11.2024

Delhi High Court has held that it is not the technology that is used but the product that is created which decides the HSN classification under the Customs Tariff Heading (CTH) for the purposes of Customs Tariff Act, 1975.

Tags : Delhi High Court HSN Classification Customs Tariff Heading

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