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    <title>1997 (7) TMI 302 - CEGAT, NEW DELHI</title>
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    <description>Knockout drum, stack and ladder used solely or principally with a waste gas recovery system were classifiable with that machinery under Heading 84.16, not as general iron or steel articles under Heading 73.08. Applying Chapter Note 2(b) to Section XVI, parts not specifically described in Chapters 84 or 85 must be classified with the machine for which they are suitable for sole or principal use. A residuary heading for iron or steel could not override the specific machinery classification, so the disputed items fell within Heading 84.16.</description>
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    <pubDate>Fri, 25 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 302 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87054</link>
      <description>Knockout drum, stack and ladder used solely or principally with a waste gas recovery system were classifiable with that machinery under Heading 84.16, not as general iron or steel articles under Heading 73.08. Applying Chapter Note 2(b) to Section XVI, parts not specifically described in Chapters 84 or 85 must be classified with the machine for which they are suitable for sole or principal use. A residuary heading for iron or steel could not override the specific machinery classification, so the disputed items fell within Heading 84.16.</description>
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