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    <title>2000 (3) TMI 551 - CEGAT, KOLKATA</title>
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    <description>Rough castings of copper and aluminium that underwent cutting, trimming, fitting, drilling, machining, assembling, polishing and similar finishing operations before supply to the railways were treated as identifiable railway equipment parts rather than bare castings. The text states that the earlier finding in the appellants&#039; own case, affirmed by the Supreme Court, had accepted that these processes gave the goods the character of specific finished parts. On that basis, the goods were held classifiable under Sub-heading 8608.00 and not under Heading 7419.91 or 7616.90, and the classification challenge failed.</description>
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    <pubDate>Wed, 15 Mar 2000 00:00:00 +0530</pubDate>
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      <title>2000 (3) TMI 551 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=95605</link>
      <description>Rough castings of copper and aluminium that underwent cutting, trimming, fitting, drilling, machining, assembling, polishing and similar finishing operations before supply to the railways were treated as identifiable railway equipment parts rather than bare castings. The text states that the earlier finding in the appellants&#039; own case, affirmed by the Supreme Court, had accepted that these processes gave the goods the character of specific finished parts. On that basis, the goods were held classifiable under Sub-heading 8608.00 and not under Heading 7419.91 or 7616.90, and the classification challenge failed.</description>
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      <pubDate>Wed, 15 Mar 2000 00:00:00 +0530</pubDate>
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