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    <title>1991 (7) TMI 182 - CEGAT, NEW DELHI</title>
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    <description>A grinding machine designed for both minerals and chemicals was excluded from Tariff Heading 84.56 because that heading applies mainly to machinery used for mineral substances in extractive industries. The Explanatory Notes indicate that machinery specially designed for grinding or mixing chemicals falls outside the heading, and reliance on Rule 2 of the Interpretative Rules was misplaced on these facts. The machine was therefore not classifiable under Heading 84.56.</description>
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    <pubDate>Fri, 12 Jul 1991 00:00:00 +0530</pubDate>
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      <title>1991 (7) TMI 182 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81415</link>
      <description>A grinding machine designed for both minerals and chemicals was excluded from Tariff Heading 84.56 because that heading applies mainly to machinery used for mineral substances in extractive industries. The Explanatory Notes indicate that machinery specially designed for grinding or mixing chemicals falls outside the heading, and reliance on Rule 2 of the Interpretative Rules was misplaced on these facts. The machine was therefore not classifiable under Heading 84.56.</description>
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      <pubDate>Fri, 12 Jul 1991 00:00:00 +0530</pubDate>
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