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    <title>1998 (10) TMI 134 - CEGAT, NEW DELHI</title>
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    <description>Selenium coated drums were disputed as classifiable under Heading 85.41 or Heading 90.09, turning on whether they were solely or principally usable with photocopying machines and the scope of Note 2(b) of Chapter 90. The controlling test was whether the part was exclusively or principally adapted for instruments or machines of Chapter 90. Because the existing record contained no finding on whether the goods had diverse machine uses or were used mainly in photocopying machines, the classification issue could not be finally decided and was remanded for fresh adjudication.</description>
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      <title>1998 (10) TMI 134 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89403</link>
      <description>Selenium coated drums were disputed as classifiable under Heading 85.41 or Heading 90.09, turning on whether they were solely or principally usable with photocopying machines and the scope of Note 2(b) of Chapter 90. The controlling test was whether the part was exclusively or principally adapted for instruments or machines of Chapter 90. Because the existing record contained no finding on whether the goods had diverse machine uses or were used mainly in photocopying machines, the classification issue could not be finally decided and was remanded for fresh adjudication.</description>
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      <pubDate>Thu, 15 Oct 1998 00:00:00 +0530</pubDate>
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