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    <title>1987 (3) TMI 308 - CEGAT, NEW DELHI</title>
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      <description>Imported gating system classification turned on comparison of the goods&#039; description with the tariff headings and the explanatory notes relied on by Revenue. On that comparison, the system was found to fit Heading 90.25(1) as instruments and apparatus for measuring and checking sound. The competing classification under Heading 90.28(1) as electronic measuring instruments was rejected, and the goods were treated as assessable under Heading 90.25(1).</description>
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