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    <title>1996 (9) TMI 295 - CEGAT, NEW DELHI</title>
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    <description>Domestic refrigerators were treated as refrigerating equipment for tariff purposes, so compressor components meant for such use fell within the specific entry for gas compressors rather than the residuary classification. An asbestos discharge tube gasket was excluded from Chapter 84 by the chapter note and was classifiable under the heading for asbestos articles. The special rubber grommets were not shown, on the evidence, to warrant a different classification, and no specific challenge supported interference with the overload protector assembly classification. The customs classifications were therefore sustained across the disputed items.</description>
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      <title>1996 (9) TMI 295 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85824</link>
      <description>Domestic refrigerators were treated as refrigerating equipment for tariff purposes, so compressor components meant for such use fell within the specific entry for gas compressors rather than the residuary classification. An asbestos discharge tube gasket was excluded from Chapter 84 by the chapter note and was classifiable under the heading for asbestos articles. The special rubber grommets were not shown, on the evidence, to warrant a different classification, and no specific challenge supported interference with the overload protector assembly classification. The customs classifications were therefore sustained across the disputed items.</description>
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      <pubDate>Tue, 24 Sep 1996 00:00:00 +0530</pubDate>
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