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    <title>1987 (11) TMI 266 - CEGAT, NEW DELHI</title>
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    <description>Identical imported inner-tube valves were required to be classified under Heading 84.61(1) of the Customs Tariff Act because an earlier order had already placed tube valves of the same kind under that sub-heading. The Tribunal found no distinguishing basis on the facts and followed the earlier classification, so the re-classification challenge failed. The customs classification adopted by the authorities was sustained and the appeals were rejected.</description>
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    <pubDate>Mon, 02 Nov 1987 00:00:00 +0530</pubDate>
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      <title>1987 (11) TMI 266 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74522</link>
      <description>Identical imported inner-tube valves were required to be classified under Heading 84.61(1) of the Customs Tariff Act because an earlier order had already placed tube valves of the same kind under that sub-heading. The Tribunal found no distinguishing basis on the facts and followed the earlier classification, so the re-classification challenge failed. The customs classification adopted by the authorities was sustained and the appeals were rejected.</description>
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