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    <title>1997 (2) TMI 223 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=86415</link>
    <description>Imported goods described as saw blades with brazed segments were classified as saw blades under Heading 82.01/04 rather than as knives or cutting blades under Heading 82.06 read with Heading 84.45/48. The tariff wording, dictionary meanings and explanatory notes supported a broad reading of saw blades, including blades with integral teeth or fitted segments, such as carbide- or diamond-covered parts. Because the goods were blades mounted with cutting segments and operated in a to-and-fro sawing action, they answered the description of saw blades. Prior orders cited by the appellants were not treated as controlling because they involved different tariff treatment or no proof that the goods were identical.</description>
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    <pubDate>Tue, 18 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 223 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86415</link>
      <description>Imported goods described as saw blades with brazed segments were classified as saw blades under Heading 82.01/04 rather than as knives or cutting blades under Heading 82.06 read with Heading 84.45/48. The tariff wording, dictionary meanings and explanatory notes supported a broad reading of saw blades, including blades with integral teeth or fitted segments, such as carbide- or diamond-covered parts. Because the goods were blades mounted with cutting segments and operated in a to-and-fro sawing action, they answered the description of saw blades. Prior orders cited by the appellants were not treated as controlling because they involved different tariff treatment or no proof that the goods were identical.</description>
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      <pubDate>Tue, 18 Feb 1997 00:00:00 +0530</pubDate>
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