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    <title>1987 (5) TMI 252 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=74414</link>
    <description>An imported airline gauge was held not to fall under Heading 84.45/48 as an accessory or part suitable solely or principally for machine tools, because that classification requires the item to be confined to such use. The literature indicated that the gauge was an optional feature rather than a compulsory supply and that it was capable of general application. On that basis, it could not be treated as an accessory restricted to the specified machine tools. The broader tariff wording did not justify extending accessory classification to an item of general use, and the appeal failed.</description>
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    <pubDate>Fri, 15 May 1987 00:00:00 +0530</pubDate>
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      <title>1987 (5) TMI 252 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74414</link>
      <description>An imported airline gauge was held not to fall under Heading 84.45/48 as an accessory or part suitable solely or principally for machine tools, because that classification requires the item to be confined to such use. The literature indicated that the gauge was an optional feature rather than a compulsory supply and that it was capable of general application. On that basis, it could not be treated as an accessory restricted to the specified machine tools. The broader tariff wording did not justify extending accessory classification to an item of general use, and the appeal failed.</description>
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      <pubDate>Fri, 15 May 1987 00:00:00 +0530</pubDate>
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