2 results for “section 68”+ Section 292clear
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68 would not be applicable. The Assistant Collector by an order dated 11.7.1983 held: "Considering all aspects, the cold rolled strips known as box strappings continue to be cold rolled strips under Tariff item 26AA (iii). The painting and waxing on the product does not change the classification of the product. As the raw material, cold rolled strips has discharged