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    <title>1986 (8) TMI 324 - CEGAT, NEW DELHI</title>
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    <description>Imported automatic cloth cutting machines were held classifiable under Tariff Item 84.40(1) of the Customs Tariff Act rather than Tariff Item 85.05. The Tribunal relied on earlier appeals involving the same importer, where identical or closely comparable goods had already been re-classified under Tariff Item 84.40(1). As no reason was found to depart from those prior orders, the classification in favour of the assessee was confirmed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=74663</link>
      <description>Imported automatic cloth cutting machines were held classifiable under Tariff Item 84.40(1) of the Customs Tariff Act rather than Tariff Item 85.05. The Tribunal relied on earlier appeals involving the same importer, where identical or closely comparable goods had already been re-classified under Tariff Item 84.40(1). As no reason was found to depart from those prior orders, the classification in favour of the assessee was confirmed.</description>
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