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    <title>1987 (10) TMI 299 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification under Heading 90.29 turned on whether each item retained its own tariff identity or qualified as a part or accessory of the Sine Generator. The Band Pass Filter was classifiable under Heading 90.29(1) because it lacked the electronic devices required for sub-heading (2). The Microphone Cartridge, Cables, Recording Paper, Inking Kit and Pens were not treated as essential parts, as Chapter Note 2 required goods answerable in their own headings to be classified accordingly; their existing classifications were upheld. The Floor Stand was accepted as an essential mounting base for the apparatus and classified under Heading 90.29(1).</description>
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    <pubDate>Thu, 29 Oct 1987 00:00:00 +0530</pubDate>
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      <title>1987 (10) TMI 299 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74873</link>
      <description>Tariff classification under Heading 90.29 turned on whether each item retained its own tariff identity or qualified as a part or accessory of the Sine Generator. The Band Pass Filter was classifiable under Heading 90.29(1) because it lacked the electronic devices required for sub-heading (2). The Microphone Cartridge, Cables, Recording Paper, Inking Kit and Pens were not treated as essential parts, as Chapter Note 2 required goods answerable in their own headings to be classified accordingly; their existing classifications were upheld. The Floor Stand was accepted as an essential mounting base for the apparatus and classified under Heading 90.29(1).</description>
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