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    <title>1998 (6) TMI 260 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=90116</link>
    <description>Meter registers used with a flow meter were held classifiable under Heading 90.29 rather than Heading 90.26 because they functioned as counters displaying total liquid delivery, not as instruments measuring or checking flow. On import entitlement, the registers were treated as complete instruments and accessories, not parts of the flow meter, so import under OGL was not available and a specific import licence was required. The operative principle stated was that classification and import eligibility depend on the item&#039;s own essential character and function as described in the catalogue, not merely on its use with another machine.</description>
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    <pubDate>Fri, 05 Jun 1998 00:00:00 +0530</pubDate>
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      <title>1998 (6) TMI 260 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90116</link>
      <description>Meter registers used with a flow meter were held classifiable under Heading 90.29 rather than Heading 90.26 because they functioned as counters displaying total liquid delivery, not as instruments measuring or checking flow. On import entitlement, the registers were treated as complete instruments and accessories, not parts of the flow meter, so import under OGL was not available and a specific import licence was required. The operative principle stated was that classification and import eligibility depend on the item&#039;s own essential character and function as described in the catalogue, not merely on its use with another machine.</description>
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      <pubDate>Fri, 05 Jun 1998 00:00:00 +0530</pubDate>
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