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    <title>1996 (7) TMI 234 - CEGAT, NEW DELHI</title>
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    <description>The classification of an imported razor blade coater turned on whether it fell under sub-heading 84.59(2) or under sub-heading 85.18/27(1) of the erstwhile Customs Tariff. The Tribunal relied on its earlier examination of the same machine, including technical literature, catalogue material, CCCN Explanatory Notes and the tariff entries, which had already supported classification under sub-heading 84.59(2). Finding no reason to depart from that view on the material in the present appeal, it applied the same classification and treated the machine as classifiable under sub-heading 84.59(2).</description>
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      <title>1996 (7) TMI 234 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85393</link>
      <description>The classification of an imported razor blade coater turned on whether it fell under sub-heading 84.59(2) or under sub-heading 85.18/27(1) of the erstwhile Customs Tariff. The Tribunal relied on its earlier examination of the same machine, including technical literature, catalogue material, CCCN Explanatory Notes and the tariff entries, which had already supported classification under sub-heading 84.59(2). Finding no reason to depart from that view on the material in the present appeal, it applied the same classification and treated the machine as classifiable under sub-heading 84.59(2).</description>
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