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Central Excise Tariff Act, 1985 Chapter 82

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

State: Central

Year: 1985

and sledge hammers kg. 16% 8205 30 00 - Planes, chisels, gouges and similar cutting tools for working wood kg. 16%

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Central Excise Tariff Act, 1985 Chapter 90

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 1985

and other holding instruments u 16% 9018 90 24 ---- Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters u 16% 9018

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Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 2004

holding and other holding instruments u 16% 9018 90 24 Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters u 16% 9018

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Brief the judgments behind these acts

Customs Tariff Act 1975 Chapter 82

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal;

State: Central

Year: 1975

sledge hammers kg. [10%]2 - 8205 30 00 - Planes, chisels, gouges and similar cutting tools for working wood kg. [10%]2

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Customs Tariff Act 1975 Chapter 90

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 1975

other holding instruments u [7.5%]16 - 9018 90 24 ---- Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters u [7.5%]16 -

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Customs Tariff (Amendment) Act, 2003 Chapter LXXXII

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

State: Central

Year: 2003

Hammers and sledge hammers kg. 30% - 82053000 - Planes, chisels, gouges and similar cutting tools for working wood kg. 30%

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Customs Tariff (Amendment) Act, 2003 Chapter LXXXX

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 2003

bone holding and other holding instruments 9018 90 24 --- Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters u 25% -

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Karnataka Value Added Tax Act, 2003 Schedule 3

Title: Third Schedule

State: Karnataka

Year: 2003

without handle (4) Drilling, threading or tapping tools (5) Planes, chisels, gouges and similar cutting tools for working wood (6) Screwdrivers

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West Bengal Value Added Tax Act, 2003 Schedule 83

Title: SCHEDULE 3 SCHEDULE-C

State: West Bengal

Year: 2003

such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits, hack-saws, hacksaw blades and

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