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    <title>1989 (12) TMI 200 - CEGAT, NEW DELHI</title>
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    <description>Stainless steel pattis with irregular shape and size, uneven thickness, and no coil or flattened-coil form fell outside the defined scope of strips. The applicable tariff definition required hot- or cold-rolled products of approximately rectangular cross-section, with specified edges and supplied in coil or flattened-coil form. Classification therefore had to follow the specific tariff description and definition strictly. Goods lacking the essential characteristics of the defined strip entry were classifiable as pieces roughly shaped by rolling under the relevant tariff entry, rather than as strips.</description>
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    <pubDate>Fri, 29 Dec 1989 00:00:00 +0530</pubDate>
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      <title>1989 (12) TMI 200 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80408</link>
      <description>Stainless steel pattis with irregular shape and size, uneven thickness, and no coil or flattened-coil form fell outside the defined scope of strips. The applicable tariff definition required hot- or cold-rolled products of approximately rectangular cross-section, with specified edges and supplied in coil or flattened-coil form. Classification therefore had to follow the specific tariff description and definition strictly. Goods lacking the essential characteristics of the defined strip entry were classifiable as pieces roughly shaped by rolling under the relevant tariff entry, rather than as strips.</description>
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      <pubDate>Fri, 29 Dec 1989 00:00:00 +0530</pubDate>
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