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    <title>1998 (6) TMI 189 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification must be supported by complete findings on the statutory description, relevant chapter notes, and the factual basis for the goods. Classification of PVC handle bars and PVC sleeves under Heading 3917.00 was not sustained because the full conditions in Note 8 to Chapter 39 were not examined, and the matter was remanded for fresh determination. Classification of PVC insulators under Heading 8546.00 was also set aside because the record lacked adequate material and end-use evidence, and the issue was remanded for de novo consideration.</description>
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      <title>1998 (6) TMI 189 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89081</link>
      <description>Tariff classification must be supported by complete findings on the statutory description, relevant chapter notes, and the factual basis for the goods. Classification of PVC handle bars and PVC sleeves under Heading 3917.00 was not sustained because the full conditions in Note 8 to Chapter 39 were not examined, and the matter was remanded for fresh determination. Classification of PVC insulators under Heading 8546.00 was also set aside because the record lacked adequate material and end-use evidence, and the issue was remanded for de novo consideration.</description>
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