I would like to know when the HSN No.85444290 was added into Customs Tariff. I have verified finance bill for the years 2019, 2020 & 2021 and could not able to find. Prior to 2019 this HSN was not there.
Can any one help me on this. Also advise me is there any other sources, other than finance bill / DGFT notification to find out the changes / additions in HSN
Thanks in advance