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    <title>1987 (9) TMI 265 - CEGAT, NEW DELHI</title>
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    <description>Imported molybdenum glass electrodes containing 99.9% molybdenum were held classifiable as articles of molybdenum under Heading 81.01/04(1), not under Heading 85.11 as furnace components. The tariff description was applied according to the goods&#039; predominant material composition and the specific heading for articles of molybdenum, rather than the importer&#039;s claimed end-use classification. The Tribunal also noted that an earlier decision involving identical goods had not been appealed further and that the present arguments did not materially differ from those previously rejected. The lower authorities&#039; classification was upheld and the duty challenge failed.</description>
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    <pubDate>Fri, 11 Sep 1987 00:00:00 +0530</pubDate>
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      <title>1987 (9) TMI 265 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74490</link>
      <description>Imported molybdenum glass electrodes containing 99.9% molybdenum were held classifiable as articles of molybdenum under Heading 81.01/04(1), not under Heading 85.11 as furnace components. The tariff description was applied according to the goods&#039; predominant material composition and the specific heading for articles of molybdenum, rather than the importer&#039;s claimed end-use classification. The Tribunal also noted that an earlier decision involving identical goods had not been appealed further and that the present arguments did not materially differ from those previously rejected. The lower authorities&#039; classification was upheld and the duty challenge failed.</description>
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