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    <title>2001 (8) TMI 487 - CEGAT, BANGALORE</title>
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    <description>Imported springs were held classifiable as springs of base metal under Heading 73.33 because springs are treated as parts of general use under Note 2 to Section XV, and Note 1 to Section XVI excludes such goods from that Section. Their special manufacture for use in looms did not alter the tariff classification, since intended use could not override the tariff notes. The goods were therefore not classifiable as parts of weaving machinery under Heading 84.38.</description>
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      <description>Imported springs were held classifiable as springs of base metal under Heading 73.33 because springs are treated as parts of general use under Note 2 to Section XV, and Note 1 to Section XVI excludes such goods from that Section. Their special manufacture for use in looms did not alter the tariff classification, since intended use could not override the tariff notes. The goods were therefore not classifiable as parts of weaving machinery under Heading 84.38.</description>
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