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    <title>2002 (7) TMI 375 - CEGAT, MUMBAI</title>
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    <description>Endless conveyor belts of textile material were held classifiable under Heading 59.10 because Note 6(a) to Chapter 59, which excludes certain transmission or conveyor belting of textile material of less than 3 mm thickness, was found inapplicable on the facts. With the exclusionary note not governing the goods, the specific tariff heading for conveyor belts applied and classification under sub-heading 5911.90 was unsustainable. The impugned classification was set aside and the assessee succeeded, with consequential relief granted according to law.</description>
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    <pubDate>Tue, 30 Jul 2002 00:00:00 +0530</pubDate>
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      <title>2002 (7) TMI 375 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=102817</link>
      <description>Endless conveyor belts of textile material were held classifiable under Heading 59.10 because Note 6(a) to Chapter 59, which excludes certain transmission or conveyor belting of textile material of less than 3 mm thickness, was found inapplicable on the facts. With the exclusionary note not governing the goods, the specific tariff heading for conveyor belts applied and classification under sub-heading 5911.90 was unsustainable. The impugned classification was set aside and the assessee succeeded, with consequential relief granted according to law.</description>
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      <pubDate>Tue, 30 Jul 2002 00:00:00 +0530</pubDate>
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