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    <title>1986 (1) TMI 263 - CEGAT, NEW DELHI</title>
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    <description>Classification of the imported Digital Function Generator and Digital Read Outs turned on whether the Function Generator was shown to be a signal generator. On the material before the Tribunal, that description was not established, and the goods were treated as modules for a Servohydraulic Test System. The departmental classification under Heading 90.29(2) was therefore upheld, and the exemption under Notification No. 172/77-Cus, which depended on classification under the rejected Chapter 85 heading, was denied.</description>
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      <title>1986 (1) TMI 263 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=72792</link>
      <description>Classification of the imported Digital Function Generator and Digital Read Outs turned on whether the Function Generator was shown to be a signal generator. On the material before the Tribunal, that description was not established, and the goods were treated as modules for a Servohydraulic Test System. The departmental classification under Heading 90.29(2) was therefore upheld, and the exemption under Notification No. 172/77-Cus, which depended on classification under the rejected Chapter 85 heading, was denied.</description>
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      <pubDate>Mon, 13 Jan 1986 00:00:00 +0530</pubDate>
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