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    <title>1999 (6) TMI 81 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=91464</link>
    <description>Imported temperature bellows were held classifiable as parts and accessories of industrial pressure controllers under Tariff Heading 9032.90, not as flexible tubing of base metal under Tariff Heading 8307.90. The goods were an assembled set comprising a brass nipple, bellow ring, spring and metal housing, and not flexible tubing in themselves. Their intended use in industrial pressure controllers, together with prior and subsequent clearances of identical goods under Heading 9032.90, supported that classification. Treatment as flexible tubing was therefore rejected, and the contrary classification was held unsustainable.</description>
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    <pubDate>Mon, 07 Jun 1999 00:00:00 +0530</pubDate>
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      <title>1999 (6) TMI 81 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91464</link>
      <description>Imported temperature bellows were held classifiable as parts and accessories of industrial pressure controllers under Tariff Heading 9032.90, not as flexible tubing of base metal under Tariff Heading 8307.90. The goods were an assembled set comprising a brass nipple, bellow ring, spring and metal housing, and not flexible tubing in themselves. Their intended use in industrial pressure controllers, together with prior and subsequent clearances of identical goods under Heading 9032.90, supported that classification. Treatment as flexible tubing was therefore rejected, and the contrary classification was held unsustainable.</description>
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      <pubDate>Mon, 07 Jun 1999 00:00:00 +0530</pubDate>
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