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    <title>1985 (11) TMI 183 - CEGAT, NEW DELHI</title>
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    <description>Imported machine cloth pieces cut to size for direct fitting to machinery were treated as machine parts rather than textile fabrics for general use. On that classification, the proper tariff treatment for additional duty of customs followed the entry applicable to goods of that nature, and the goods were brought under Tariff Item 68 for countervailing duty purposes. Because no countervailing duty existed for Tariff Item 68 at the relevant time, the goods were not liable to countervailing duty or additional duty of customs.</description>
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      <description>Imported machine cloth pieces cut to size for direct fitting to machinery were treated as machine parts rather than textile fabrics for general use. On that classification, the proper tariff treatment for additional duty of customs followed the entry applicable to goods of that nature, and the goods were brought under Tariff Item 68 for countervailing duty purposes. Because no countervailing duty existed for Tariff Item 68 at the relevant time, the goods were not liable to countervailing duty or additional duty of customs.</description>
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