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    <title>1997 (6) TMI 145 - CEGAT, NEW DELHI</title>
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    <description>Classification of Synthetic Resin Bonded Glass Fibre Sheets under Chapter 70 depends on the corrected wording of Chapter Note 1(C). The corrected note excludes fittings of insulating material, rather than insulating material generally. Treating the note as containing the misprinted word &quot;or&quot; would improperly broaden the exclusion. Departmental clarification supports applying the corrected text, with the result that classification must be determined under the corrected Chapter Note and not the erroneous printed version.</description>
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      <title>1997 (6) TMI 145 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86858</link>
      <description>Classification of Synthetic Resin Bonded Glass Fibre Sheets under Chapter 70 depends on the corrected wording of Chapter Note 1(C). The corrected note excludes fittings of insulating material, rather than insulating material generally. Treating the note as containing the misprinted word &quot;or&quot; would improperly broaden the exclusion. Departmental clarification supports applying the corrected text, with the result that classification must be determined under the corrected Chapter Note and not the erroneous printed version.</description>
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      <pubDate>Tue, 24 Jun 1997 00:00:00 +0530</pubDate>
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