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    <title>1997 (1) TMI 223 - CEGAT, NEW DELHI</title>
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    <description>Imported spring plates were held classifiable under Heading 7320.90 rather than Heading 8414.90, because the same classification issue had already been decided in the importer&#039;s earlier case. The Tribunal followed that prior ruling and treated the matter as covered against the appellants, rejecting the claim that the goods fell under the heading for the importer&#039;s proposed classification. The operative effect was confirmation of customs classification under Heading 7320.90.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86368</link>
      <description>Imported spring plates were held classifiable under Heading 7320.90 rather than Heading 8414.90, because the same classification issue had already been decided in the importer&#039;s earlier case. The Tribunal followed that prior ruling and treated the matter as covered against the appellants, rejecting the claim that the goods fell under the heading for the importer&#039;s proposed classification. The operative effect was confirmation of customs classification under Heading 7320.90.</description>
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