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    <title>1997 (3) TMI 283 - CEGAT, NEW DELHI</title>
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    <description>Goods cleared in two containers intended for immediate combined use as aluminium paint were not classifiable as ready mixed paints under Heading 14-I(3)(iii). Applying the principle that two components supplied together for direct use may be treated as a single composite product, the product was held assessable under Heading 14-I(5). The lower appellate authority&#039;s classification was modified, and the Revenue&#039;s classification under Heading 14-I(5) prevailed.</description>
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      <description>Goods cleared in two containers intended for immediate combined use as aluminium paint were not classifiable as ready mixed paints under Heading 14-I(3)(iii). Applying the principle that two components supplied together for direct use may be treated as a single composite product, the product was held assessable under Heading 14-I(5). The lower appellate authority&#039;s classification was modified, and the Revenue&#039;s classification under Heading 14-I(5) prevailed.</description>
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