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    <title>1997 (10) TMI 222 - CEGAT, NEW DELHI</title>
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    <description>Tapered bus seats, flat bus seats, back rests and seat cushions made of latex foam were classified by applying an earlier Tribunal decision on similar goods. On that reasoning, the goods were treated as falling under Chapter Heading 94 rather than Chapter Heading 4008.19. The departmental challenge succeeded because the classification dispute was resolved in favour of Heading 94.</description>
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    <pubDate>Fri, 24 Oct 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=88045</link>
      <description>Tapered bus seats, flat bus seats, back rests and seat cushions made of latex foam were classified by applying an earlier Tribunal decision on similar goods. On that reasoning, the goods were treated as falling under Chapter Heading 94 rather than Chapter Heading 4008.19. The departmental challenge succeeded because the classification dispute was resolved in favour of Heading 94.</description>
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