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    <title>2000 (8) TMI 632 - CEGAT, KOLKATA</title>
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    <description>Imported camera and television monitor goods were held classifiable under the specific tariff headings for industrial cameras and monitors, not as furnace parts under Heading 8417.90. The Tribunal relied on HSN guidance and found the goods had standalone character and were not observation windows of a furnace in commercial parlance. Note 4 of Section XVI was held inapplicable because the items were not shown to be specially designed parts of the furnace, and end-use alone could not determine classification where the tariff specifically covered the goods. The customs classification was sustained against the assessee.</description>
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      <title>2000 (8) TMI 632 - CEGAT, KOLKATA</title>
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      <description>Imported camera and television monitor goods were held classifiable under the specific tariff headings for industrial cameras and monitors, not as furnace parts under Heading 8417.90. The Tribunal relied on HSN guidance and found the goods had standalone character and were not observation windows of a furnace in commercial parlance. Note 4 of Section XVI was held inapplicable because the items were not shown to be specially designed parts of the furnace, and end-use alone could not determine classification where the tariff specifically covered the goods. The customs classification was sustained against the assessee.</description>
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      <pubDate>Fri, 04 Aug 2000 00:00:00 +0530</pubDate>
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