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    <title>1998 (9) TMI 209 - CEGAT, NEW DELHI</title>
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    <description>Loaded printed circuit board assemblies forming part of a Digital Control Programmer for a sintering furnace were classified by reference to the machine they belonged to, not the end-use of the furnace itself. Because the assemblies were solely for use in the Digital Control Programmer, Note 2(b) of Section XVI required classification with that machine under Heading 84.73. Heading 85.34 was held inapplicable because it covers plain printed circuits, not loaded or assembled boards. The competing claim under Heading 85.14 also failed, as the goods were not parts of the furnace itself.</description>
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    <pubDate>Tue, 15 Sep 1998 00:00:00 +0530</pubDate>
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      <title>1998 (9) TMI 209 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89583</link>
      <description>Loaded printed circuit board assemblies forming part of a Digital Control Programmer for a sintering furnace were classified by reference to the machine they belonged to, not the end-use of the furnace itself. Because the assemblies were solely for use in the Digital Control Programmer, Note 2(b) of Section XVI required classification with that machine under Heading 84.73. Heading 85.34 was held inapplicable because it covers plain printed circuits, not loaded or assembled boards. The competing claim under Heading 85.14 also failed, as the goods were not parts of the furnace itself.</description>
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      <pubDate>Tue, 15 Sep 1998 00:00:00 +0530</pubDate>
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