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    <title>1992 (4) TMI 148 - CEGAT, NEW DELHI</title>
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    <description>A circular chart recorder used in a glass level measuring and control system was held classifiable under Heading 90.28(4) because its operation depended on an electrical phenomenon varying according to the factor being ascertained or automatically controlled. Chapter 90 Note 2 did not displace that result merely because the recorder formed part of a larger system; Chapter 90 Note 5(b) governed the more specific classification. The lower classification under Heading 90.28(1) was therefore unsustainable, and the equipment was assigned the assessee&#039;s claimed tariff entry.</description>
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    <pubDate>Tue, 07 Apr 1992 00:00:00 +0530</pubDate>
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      <title>1992 (4) TMI 148 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82131</link>
      <description>A circular chart recorder used in a glass level measuring and control system was held classifiable under Heading 90.28(4) because its operation depended on an electrical phenomenon varying according to the factor being ascertained or automatically controlled. Chapter 90 Note 2 did not displace that result merely because the recorder formed part of a larger system; Chapter 90 Note 5(b) governed the more specific classification. The lower classification under Heading 90.28(1) was therefore unsustainable, and the equipment was assigned the assessee&#039;s claimed tariff entry.</description>
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      <pubDate>Tue, 07 Apr 1992 00:00:00 +0530</pubDate>
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