<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2000 (9) TMI 470 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=94931</link>
    <description>Ceramic nozzles used solely or principally with argon welding machines are classifiable as parts of welding machines under Heading 85.15. Their ceramic composition does not move them to the general ceramic heading in Chapter 69 because Chapter 85 contains no exclusion comparable to the Chapter 84 note excluding Chapter 69 goods, and the explanatory notes indicate that Chapter 85 goods remain classified there even if made of ceramic, subject only to limited exceptions. The specific machinery heading therefore prevails over the general ceramic heading.</description>
    <language>en-us</language>
    <pubDate>Thu, 28 Sep 2000 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 05 Dec 2011 18:31:14 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=131990" rel="self" type="application/rss+xml"/>
    <item>
      <title>2000 (9) TMI 470 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94931</link>
      <description>Ceramic nozzles used solely or principally with argon welding machines are classifiable as parts of welding machines under Heading 85.15. Their ceramic composition does not move them to the general ceramic heading in Chapter 69 because Chapter 85 contains no exclusion comparable to the Chapter 84 note excluding Chapter 69 goods, and the explanatory notes indicate that Chapter 85 goods remain classified there even if made of ceramic, subject only to limited exceptions. The specific machinery heading therefore prevails over the general ceramic heading.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Thu, 28 Sep 2000 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=94931</guid>
    </item>
  </channel>
</rss>