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    <title>1987 (7) TMI 375 - CEGAT, NEW DELHI</title>
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    <description>Imported crank shafts for locomotives were treated as transmission shafts under Heading 84.63. The analysis rejected the argument that the goods should be classified as engine parts, holding instead that the crank shaft fell within the specific description of a transmission shaft. On that basis, classification under Heading 84.63 was upheld and the appeal failed.</description>
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    <pubDate>Wed, 08 Jul 1987 00:00:00 +0530</pubDate>
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      <title>1987 (7) TMI 375 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74211</link>
      <description>Imported crank shafts for locomotives were treated as transmission shafts under Heading 84.63. The analysis rejected the argument that the goods should be classified as engine parts, holding instead that the crank shaft fell within the specific description of a transmission shaft. On that basis, classification under Heading 84.63 was upheld and the appeal failed.</description>
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