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    <title>1994 (12) TMI 211 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification between Heading 8546.00 and Heading 3920.31 required remand because the approved classification list had been accepted without drawing samples or testing the goods. Chemical and electrical testing was necessary to determine whether the goods possessed electrical insulation properties, which was material to the correct heading. The remand direction was therefore held proper, with no infirmity or illegality in requiring further examination before final classification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83970</link>
      <description>Tariff classification between Heading 8546.00 and Heading 3920.31 required remand because the approved classification list had been accepted without drawing samples or testing the goods. Chemical and electrical testing was necessary to determine whether the goods possessed electrical insulation properties, which was material to the correct heading. The remand direction was therefore held proper, with no infirmity or illegality in requiring further examination before final classification.</description>
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