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    <title>1998 (5) TMI 208 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=90759</link>
    <description>An imported integrator designed solely to display and process data generated by a gas chromatograph was classifiable with the principal scientific apparatus as a part or accessory under Chapter 90, not as an independent automatic data processing machine under Chapter 84. The import literature and the equipment&#039;s intended use showed it was not a stand-alone personal computer system, and Chapter Note 2(b) of Chapter 90 prevailed over Chapter Note 5(a) of Chapter 84. The Department&#039;s classification under Heading 84.71 was therefore unsustainable, and Heading 9027.20 was upheld.</description>
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    <pubDate>Wed, 27 May 1998 00:00:00 +0530</pubDate>
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      <title>1998 (5) TMI 208 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90759</link>
      <description>An imported integrator designed solely to display and process data generated by a gas chromatograph was classifiable with the principal scientific apparatus as a part or accessory under Chapter 90, not as an independent automatic data processing machine under Chapter 84. The import literature and the equipment&#039;s intended use showed it was not a stand-alone personal computer system, and Chapter Note 2(b) of Chapter 90 prevailed over Chapter Note 5(a) of Chapter 84. The Department&#039;s classification under Heading 84.71 was therefore unsustainable, and Heading 9027.20 was upheld.</description>
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      <pubDate>Wed, 27 May 1998 00:00:00 +0530</pubDate>
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