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    <title>1999 (3) TMI 215 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=90914</link>
    <description>Lead glass tubings and rods remained classifiable as unworked tubes and rods because processing beyond annealing and cutting, including glazing and diameter sorting, did not change their essential character. Predominant use in electric light bulbs and fluorescent lighting supported classification under Tariff Heading 7008.10, while minimal use in glow switches was not enough to shift them to Tariff sub-heading 7001.90. The stated principle is that tariff classification depends on the goods&#039; actual character after processing and their predominant end-use; incidental ancillary use will not alter the proper classification.</description>
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    <pubDate>Wed, 24 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 215 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90914</link>
      <description>Lead glass tubings and rods remained classifiable as unworked tubes and rods because processing beyond annealing and cutting, including glazing and diameter sorting, did not change their essential character. Predominant use in electric light bulbs and fluorescent lighting supported classification under Tariff Heading 7008.10, while minimal use in glow switches was not enough to shift them to Tariff sub-heading 7001.90. The stated principle is that tariff classification depends on the goods&#039; actual character after processing and their predominant end-use; incidental ancillary use will not alter the proper classification.</description>
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      <pubDate>Wed, 24 Mar 1999 00:00:00 +0530</pubDate>
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