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    <title>1997 (8) TMI 249 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=87798</link>
    <description>An imported lower explosive limit catalytic sensor, supplied as part of a gas detection and monitoring system, was treated as a component of that system rather than an instrument for physical or chemical analysis. Because the sensor did not independently measure or check gas quantities within Heading 90.27, and the complete gas detection system itself was not classifiable under that heading, its parts could not fall under sub-heading 9027.90. The proper classification was therefore Heading 8531.90 as a part of an alarm or gas detection system. As the goods were not classifiable under 9027.90, Notification No. 172/89-Cus. was not available.</description>
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    <pubDate>Wed, 13 Aug 1997 00:00:00 +0530</pubDate>
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      <title>1997 (8) TMI 249 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87798</link>
      <description>An imported lower explosive limit catalytic sensor, supplied as part of a gas detection and monitoring system, was treated as a component of that system rather than an instrument for physical or chemical analysis. Because the sensor did not independently measure or check gas quantities within Heading 90.27, and the complete gas detection system itself was not classifiable under that heading, its parts could not fall under sub-heading 9027.90. The proper classification was therefore Heading 8531.90 as a part of an alarm or gas detection system. As the goods were not classifiable under 9027.90, Notification No. 172/89-Cus. was not available.</description>
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