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5. Commissioner's ruling
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Section 31(2) of the Act states:
Any question arising as to the class within which any goods or services fall must be determined by the Commissioner, whose decision is final.
Section 31(2) of the Act gives the Commissioner the power to decide any questions arising as to the class within which any goods or services fall.
From time to time IPONZ receives requests for a Commissioner’s ruling on the correct classification of goods or services. An Assistant Commissioner deals with these requests.
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