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    <title>1992 (7) TMI 156 - CEGAT, NEW DELHI</title>
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    <description>Glass sew-on-stones and glass chatons pierced with two holes retain classification as glass beads where their essential character and trade parlance support that treatment. Piercing for sewing or threading does not by itself change the articles&#039; tariff classification or justify denial of bead-related exemption and duty benefits. Classification should therefore turn on the goods&#039; commercial identity and essential character rather than the presence of holes.</description>
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    <pubDate>Tue, 07 Jul 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=81923</link>
      <description>Glass sew-on-stones and glass chatons pierced with two holes retain classification as glass beads where their essential character and trade parlance support that treatment. Piercing for sewing or threading does not by itself change the articles&#039; tariff classification or justify denial of bead-related exemption and duty benefits. Classification should therefore turn on the goods&#039; commercial identity and essential character rather than the presence of holes.</description>
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