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Surgical Therapy Instruments to overcome physiological problem in human body classified under Heading 9018 90 99

July 10, 2019[2019] 107 29 (Mumbai - CESTAT)

GST/Excise/ST/VAT: Where assessee had imported instruments used for surgical therapy to overcome a physiological problem in a human body viz. inability to conceive, said goods would be classifiable under Heading No. 9018 90 99

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