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    <title>1999 (3) TMI 144 - CEGAT, NEW DELHI</title>
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    <description>Parts and accessories suitable for use solely or principally with a particular machine are classified with that machine under Chapter Note 2 of Chapter 90. Applying that rule, populated printed circuit board sub-assemblies were held not to fall within the heading reserved for integrated circuits, and no material displaced the conclusion that the disputed items were not classifiable under Heading 8542. The goods at Sl. Nos. 7 and 8 were therefore classified under Heading 9032.90, rather than under Heading 8473.30 for one of the items, while the uncontested classification at Sl. No. 3 remained unchanged.</description>
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    <pubDate>Wed, 10 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 144 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90017</link>
      <description>Parts and accessories suitable for use solely or principally with a particular machine are classified with that machine under Chapter Note 2 of Chapter 90. Applying that rule, populated printed circuit board sub-assemblies were held not to fall within the heading reserved for integrated circuits, and no material displaced the conclusion that the disputed items were not classifiable under Heading 8542. The goods at Sl. Nos. 7 and 8 were therefore classified under Heading 9032.90, rather than under Heading 8473.30 for one of the items, while the uncontested classification at Sl. No. 3 remained unchanged.</description>
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      <pubDate>Wed, 10 Mar 1999 00:00:00 +0530</pubDate>
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