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    <title>1996 (12) TMI 208 - CEGAT, NEW DELHI</title>
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    <description>Caristrap was examined for tariff classification, with the analysis rejecting Heading 5408 because the product was not woven, rejecting Heading 5607 because the material did not meet the HSN-based conditions for that entry, and rejecting Heading 5608 because the goods were cleared in running length rather than cut to length with end fittings. The technical note showed cords held together with adhesive, supporting classification under Heading 5603 as the more specific description of the product. The departmental classification challenge therefore failed, and the goods were held classifiable under Heading 5603.</description>
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      <title>1996 (12) TMI 208 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86531</link>
      <description>Caristrap was examined for tariff classification, with the analysis rejecting Heading 5408 because the product was not woven, rejecting Heading 5607 because the material did not meet the HSN-based conditions for that entry, and rejecting Heading 5608 because the goods were cleared in running length rather than cut to length with end fittings. The technical note showed cords held together with adhesive, supporting classification under Heading 5603 as the more specific description of the product. The departmental classification challenge therefore failed, and the goods were held classifiable under Heading 5603.</description>
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