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    <title>1996 (11) TMI 150 - CEGAT, NEW DELHI</title>
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    <description>Flow meter accessories were held to fall under Chapter 90, and the exemption in Notification No. 155/86-Cus. applied only to specified goods classifiable under Chapters 84 and 85. Because Chapter 90 goods were outside the notification&#039;s scope, the exemption was not available. The classification-based exclusion therefore governed the result, and the departmental view was upheld.</description>
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      <title>1996 (11) TMI 150 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86058</link>
      <description>Flow meter accessories were held to fall under Chapter 90, and the exemption in Notification No. 155/86-Cus. applied only to specified goods classifiable under Chapters 84 and 85. Because Chapter 90 goods were outside the notification&#039;s scope, the exemption was not available. The classification-based exclusion therefore governed the result, and the departmental view was upheld.</description>
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