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    <title>1992 (12) TMI 123 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification depended on the goods as presented and their designed use, because Heading 83.02 expressly covers articles &quot;suitable for&quot; specified purposes. Iron and steel sections shaped, coated and bent for venetian blinds were held classifiable as identifiable blind parts under Sub-heading 8302.41, not as general iron and steel sections under 7301.20. Aluminium rolled products designed as fittings and fixtures for walls and ceilings were treated as similar building fixtures under Heading 83.02, not as general aluminium profiles under 7604.29. The more specific heading prevailed once the goods had acquired the character of the relevant articles.</description>
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    <pubDate>Thu, 03 Dec 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=82283</link>
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