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Dash board for motor-cycle manufactured by cutting LCD to a required shape is classified as LCD

September 7, 2019[2019] 108 282 (Mumbai - CESTAT)

GST/EXCISE/ST/VAT: Where assessee was engaged in manufacture of dash board for motor-cycle and it imported Liquid Crystal Display (LCD) and used same in manufacture of dash board for motor-cycle, LCD was classifiable under Heading No. 9013 80 10

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