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    <title>1987 (4) TMI 273 - CEGAT, NEW DELHI</title>
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    <description>Imported scroll springs, even though usable only in flour mills, were treated as parts of general use under the Customs Tariff because the relevant Section Notes classified springs in that category. Note 1(g) to Section XVI excluded parts of general use as defined in Section XV, so the article&#039;s exclusive application in a flour mill did not move it to Heading 84.29. The goods were therefore correctly classified under Heading 73.33/40, and the customs classification was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=74193</link>
      <description>Imported scroll springs, even though usable only in flour mills, were treated as parts of general use under the Customs Tariff because the relevant Section Notes classified springs in that category. Note 1(g) to Section XVI excluded parts of general use as defined in Section XV, so the article&#039;s exclusive application in a flour mill did not move it to Heading 84.29. The goods were therefore correctly classified under Heading 73.33/40, and the customs classification was upheld.</description>
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      <pubDate>Thu, 09 Apr 1987 00:00:00 +0530</pubDate>
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