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    <title>1999 (2) TMI 132 - CEGAT, NEW DELHI</title>
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    <description>Tin plated iron cuttings arising from manufacture of iron containers were treated as ferrous waste and scrap for tariff purposes because no legally sustainable distinction was shown between tin plated iron and iron. The goods were therefore classifiable under sub-heading 7204.10, not 7204.90, and the Department&#039;s classification was rejected in favour of the assessee.</description>
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    <pubDate>Wed, 17 Feb 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=89982</link>
      <description>Tin plated iron cuttings arising from manufacture of iron containers were treated as ferrous waste and scrap for tariff purposes because no legally sustainable distinction was shown between tin plated iron and iron. The goods were therefore classifiable under sub-heading 7204.10, not 7204.90, and the Department&#039;s classification was rejected in favour of the assessee.</description>
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