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    <title>1992 (7) TMI 168 - CEGAT, NEW DELHI</title>
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    <description>Imported Uster Card Control &#039;L&#039; and Uster &#039;M&#039; Controller equipment automatically controlled material input speed to a carding machine and maintained sliver uniformity. As the units formed a complete system fitted to the carding machine and were solely or principally used with textile-fibre processing machinery, they were treated as parts or accessories under Heading 84.38 read with Heading 84.36 of the Customs Tariff Act. Classification under the general headings for measuring or controlling apparatus, Headings 90.28 and 90.29, did not apply. The classification dispute was resolved in favour of the machine-based tariff heading, with consequential relief available.</description>
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    <pubDate>Fri, 10 Jul 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=81935</link>
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