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    <title>1997 (9) TMI 176 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification of needle roller, inner and outer rings, dowel pins and needle roller cages was examined for sales to outside parties under Heading 84.82 versus Heading 84.25. The prior ruling in the assessee&#039;s own case had already supported classification under Heading 84.82, and the Revenue relied on the Section Notes to Section XVI to maintain that position. Following that settled approach, classification under Heading 84.82 was upheld and the appeal was rejected.</description>
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    <pubDate>Mon, 22 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 176 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87115</link>
      <description>Tariff classification of needle roller, inner and outer rings, dowel pins and needle roller cages was examined for sales to outside parties under Heading 84.82 versus Heading 84.25. The prior ruling in the assessee&#039;s own case had already supported classification under Heading 84.82, and the Revenue relied on the Section Notes to Section XVI to maintain that position. Following that settled approach, classification under Heading 84.82 was upheld and the appeal was rejected.</description>
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      <pubDate>Mon, 22 Sep 1997 00:00:00 +0530</pubDate>
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