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Imported item 'Hover Board' classifiable as 'Motor Vehicle', not as toys

May 16, 2018[2018] 94 33 (New Delhi - CESTAT)/[2018] 68 GST 172 (New Delhi - CESTAT)

GST/Excise & Customs: Item 'Hover Board' classifiable under customs Tariff Heading No. 8711 60 90 as 'Motor Vehicle' and not under Heading No. 9506 99 90 as 'toys'

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