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    <title>1987 (4) TMI 273 - CEGAT, NEW DELHI</title>
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    <description>Imported scroll springs fall within the tariff treatment for parts of general use rather than the heading for flour-mill parts. Section XVI Note 1(g) excludes parts of general use, as defined in Section XV Note 2, from machinery-part classification. Because springs receive specific tariff treatment as parts of general use, their exclusive usability in flour mills does not alter that classification. The springs are therefore classifiable under Heading 73.33/40, not Heading 84.29, and the customs classification is sustained.</description>
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    <pubDate>Thu, 09 Apr 1987 00:00:00 +0530</pubDate>
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      <title>1987 (4) TMI 273 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74193</link>
      <description>Imported scroll springs fall within the tariff treatment for parts of general use rather than the heading for flour-mill parts. Section XVI Note 1(g) excludes parts of general use, as defined in Section XV Note 2, from machinery-part classification. Because springs receive specific tariff treatment as parts of general use, their exclusive usability in flour mills does not alter that classification. The springs are therefore classifiable under Heading 73.33/40, not Heading 84.29, and the customs classification is sustained.</description>
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      <pubDate>Thu, 09 Apr 1987 00:00:00 +0530</pubDate>
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