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    <title>2000 (12) TMI 269 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification of washing-machine components depends on the specific heading and applicable section and chapter notes, rather than end-use alone. Springs of iron or steel fall under the specific heading for springs, notwithstanding their intended use in washing machines; they are therefore excluded from the residual washing-machine parts sub-heading. Timers do not fall under the heading for time switches unless they are shown to have clock or watch movement or a synchronous motor within the relevant chapter notes. Timers lacking those characteristics are appropriately classified as washing-machine parts.</description>
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    <pubDate>Fri, 01 Dec 2000 00:00:00 +0530</pubDate>
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      <title>2000 (12) TMI 269 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95141</link>
      <description>Tariff classification of washing-machine components depends on the specific heading and applicable section and chapter notes, rather than end-use alone. Springs of iron or steel fall under the specific heading for springs, notwithstanding their intended use in washing machines; they are therefore excluded from the residual washing-machine parts sub-heading. Timers do not fall under the heading for time switches unless they are shown to have clock or watch movement or a synchronous motor within the relevant chapter notes. Timers lacking those characteristics are appropriately classified as washing-machine parts.</description>
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