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    <title>1998 (1) TMI 264 - CEGAT, MADRAS</title>
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    <description>The Appellate Tribunal CEGAT, Madras remanded a case involving the classification of imported goods labeled as &quot;spares for zinc metal pump.&quot; Initially assessed under Tariff sub-heading 6815.10, the appellants sought a refund under Tariff sub-heading 8413.91, arguing that the goods should be classified as parts of pumps for liquids. The Tribunal agreed with the appellants&#039; contention that the goods were made of artificial graphite, falling outside the scope of Chapter 68. The matter was remanded to establish the composition of the goods, setting aside the impugned order and allowing the appeal for a fresh decision.</description>
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    <pubDate>Mon, 12 Jan 1998 00:00:00 +0530</pubDate>
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      <title>1998 (1) TMI 264 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=91122</link>
      <description>The Appellate Tribunal CEGAT, Madras remanded a case involving the classification of imported goods labeled as &quot;spares for zinc metal pump.&quot; Initially assessed under Tariff sub-heading 6815.10, the appellants sought a refund under Tariff sub-heading 8413.91, arguing that the goods should be classified as parts of pumps for liquids. The Tribunal agreed with the appellants&#039; contention that the goods were made of artificial graphite, falling outside the scope of Chapter 68. The matter was remanded to establish the composition of the goods, setting aside the impugned order and allowing the appeal for a fresh decision.</description>
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      <pubDate>Mon, 12 Jan 1998 00:00:00 +0530</pubDate>
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