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    <title>1997 (6) TMI 166 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=87021</link>
    <description>The Tribunal ruled in favor of the appellants, determining that the Mu-Metal Housings should be classified as parts of a transformer under Heading 85.04.90. The appellants successfully demonstrated the integral role of Mu-Metal Housing in shielding transformers from unwanted signals, supported by evidence from a book and their own leaflet. Customs authorities had previously assessed Mu-metal housing as transformer parts under the same heading. As a result, the impugned order was set aside, and the appeal was allowed.</description>
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    <pubDate>Thu, 12 Jun 1997 00:00:00 +0530</pubDate>
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      <title>1997 (6) TMI 166 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87021</link>
      <description>The Tribunal ruled in favor of the appellants, determining that the Mu-Metal Housings should be classified as parts of a transformer under Heading 85.04.90. The appellants successfully demonstrated the integral role of Mu-Metal Housing in shielding transformers from unwanted signals, supported by evidence from a book and their own leaflet. Customs authorities had previously assessed Mu-metal housing as transformer parts under the same heading. As a result, the impugned order was set aside, and the appeal was allowed.</description>
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      <pubDate>Thu, 12 Jun 1997 00:00:00 +0530</pubDate>
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