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Excise Excise Duty Chapter Notes Chapter Note 89

Chapter 89
(Section XVII:- Vehicles, aircraft, vessels and associated transport equiptment)

Notes:

A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in Heading No. 89.06 if it does not have the essential character of a vessel of a particular kind. -

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