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    <title>1990 (2) TMI 162 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of the imported &quot;Skydrol LD 4 Hydraulic Fluid&quot; as a hydraulic fluid under the Customs Tariff Act, dismissing the appeal for reclassification. Despite arguments on its lubricating and fire-resistant properties, the Tribunal emphasized the product&#039;s primary function as a hydraulic fluid, leading to the denial of the refund claim for excess duty paid.</description>
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    <pubDate>Mon, 19 Feb 1990 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=80346</link>
      <description>The Tribunal upheld the classification of the imported &quot;Skydrol LD 4 Hydraulic Fluid&quot; as a hydraulic fluid under the Customs Tariff Act, dismissing the appeal for reclassification. Despite arguments on its lubricating and fire-resistant properties, the Tribunal emphasized the product&#039;s primary function as a hydraulic fluid, leading to the denial of the refund claim for excess duty paid.</description>
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