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    <title>1997 (3) TMI 235 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=86651</link>
    <description>Imported aerosol valve parts falling under Heading 84.81 were treated as parts having general application under Note 7(d) of Chapter 98 because Notification No. 257/88 specifically listed that heading. Once covered by the notification, the goods were excluded from classification under Heading 98.06. The operative legal point is that tariff goods expressly notified as parts of general application cannot claim the benefit of a later or specific entry barred by that notification, and the classification under Heading 84.81 prevailed against the claim under Heading 98.06.</description>
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    <pubDate>Wed, 19 Mar 1997 00:00:00 +0530</pubDate>
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      <title>1997 (3) TMI 235 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86651</link>
      <description>Imported aerosol valve parts falling under Heading 84.81 were treated as parts having general application under Note 7(d) of Chapter 98 because Notification No. 257/88 specifically listed that heading. Once covered by the notification, the goods were excluded from classification under Heading 98.06. The operative legal point is that tariff goods expressly notified as parts of general application cannot claim the benefit of a later or specific entry barred by that notification, and the classification under Heading 84.81 prevailed against the claim under Heading 98.06.</description>
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      <pubDate>Wed, 19 Mar 1997 00:00:00 +0530</pubDate>
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