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    <title>1987 (11) TMI 270 - CEGAT, NEW DELHI</title>
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    <description>Imported temperature recorder and recording controller were held classifiable under Heading 90.29(2) because Chapter Note 2 to Chapter 90 governed parts and accessories that answer the terms of the relevant heading. The goods were treated as electronic instruments with individual functions rather than essential parts of a complete temperature measuring instrument, so classification under Heading 90.28 read with Heading 90.24 was rejected. The reasoning accepted that the competing tariff headings had to be resolved by applying the chapter note to the actual nature of the imported items, and the existing classification under Heading 90.29(2) was upheld.</description>
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    <pubDate>Wed, 11 Nov 1987 00:00:00 +0530</pubDate>
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      <title>1987 (11) TMI 270 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74526</link>
      <description>Imported temperature recorder and recording controller were held classifiable under Heading 90.29(2) because Chapter Note 2 to Chapter 90 governed parts and accessories that answer the terms of the relevant heading. The goods were treated as electronic instruments with individual functions rather than essential parts of a complete temperature measuring instrument, so classification under Heading 90.28 read with Heading 90.24 was rejected. The reasoning accepted that the competing tariff headings had to be resolved by applying the chapter note to the actual nature of the imported items, and the existing classification under Heading 90.29(2) was upheld.</description>
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      <pubDate>Wed, 11 Nov 1987 00:00:00 +0530</pubDate>
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