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    <title>1998 (4) TMI 394 - CEGAT, NEW DELHI</title>
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    <description>Compensating cables were treated as parts of heat measuring instruments falling within Chapter 90, so they were classifiable under Heading 9033 as parts and accessories of Chapter 90 instruments rather than under Heading 8544 as wires and cables. The Tribunal relied on its earlier decisions on the same classification issue and held that the existence of a broader wires-and-cables entry did not displace the more specific Chapter 90 parts-and-accessories classification. The department&#039;s appeals were dismissed.</description>
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      <title>1998 (4) TMI 394 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94760</link>
      <description>Compensating cables were treated as parts of heat measuring instruments falling within Chapter 90, so they were classifiable under Heading 9033 as parts and accessories of Chapter 90 instruments rather than under Heading 8544 as wires and cables. The Tribunal relied on its earlier decisions on the same classification issue and held that the existence of a broader wires-and-cables entry did not displace the more specific Chapter 90 parts-and-accessories classification. The department&#039;s appeals were dismissed.</description>
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