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    <title>1990 (5) TMI 104 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, condoning the delay in filing supplementary appeals. It held that the imported insulators were correctly classified under Tariff heading 85.18/27(7) for use in electric traction systems transmitting power at high voltage. The Tribunal interpreted &quot;transmission system&quot; broadly, encompassing both transmission and distribution, concluding that the insulators were designed for use in electrical transmission systems above 400 Volts. The impugned orders were set aside, directing revenue authorities to comply with the decision based on previous Tribunal rulings.</description>
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    <pubDate>Wed, 02 May 1990 00:00:00 +0530</pubDate>
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      <title>1990 (5) TMI 104 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80544</link>
      <description>The Tribunal allowed the appeals, condoning the delay in filing supplementary appeals. It held that the imported insulators were correctly classified under Tariff heading 85.18/27(7) for use in electric traction systems transmitting power at high voltage. The Tribunal interpreted &quot;transmission system&quot; broadly, encompassing both transmission and distribution, concluding that the insulators were designed for use in electrical transmission systems above 400 Volts. The impugned orders were set aside, directing revenue authorities to comply with the decision based on previous Tribunal rulings.</description>
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      <pubDate>Wed, 02 May 1990 00:00:00 +0530</pubDate>
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