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    <title>1992 (2) TMI 252 - CEGAT, NEW DELHI</title>
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    <description>Rupture discs specially fabricated for a sulphuric acid plant&#039;s combustion furnace were treated as integral protective parts of the machinery, not as steel articles classifiable by material alone. Applying Note 2 to Section XVI, parts suitable solely or principally for use with a particular machine are classified with that machine, and goods of the kind described in Chapter 84 are to be placed in their respective headings. On that basis, the discs were held classifiable under Heading 84.17(I) rather than Heading 73.33/40.</description>
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      <title>1992 (2) TMI 252 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84101</link>
      <description>Rupture discs specially fabricated for a sulphuric acid plant&#039;s combustion furnace were treated as integral protective parts of the machinery, not as steel articles classifiable by material alone. Applying Note 2 to Section XVI, parts suitable solely or principally for use with a particular machine are classified with that machine, and goods of the kind described in Chapter 84 are to be placed in their respective headings. On that basis, the discs were held classifiable under Heading 84.17(I) rather than Heading 73.33/40.</description>
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      <pubDate>Sun, 09 Feb 1992 00:00:00 +0530</pubDate>
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