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    <title>1996 (2) TMI 465 - CEGAT, NEW DELHI</title>
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    <description>Electrical Grade Industrial Insulation Board was held to fall under Heading 8546.00 of the new Tariff rather than Heading 3920.31. The Tribunal confined the dispute to tariff classification and followed its earlier precedent, which had already considered the rival contentions on the same goods and concluded that the correct classification was under Heading 8546.00. The operative effect is that the product is to be classified as electrical insulation material under the new Tariff, excluding classification under Heading 3920.31.</description>
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    <pubDate>Thu, 08 Feb 1996 00:00:00 +0530</pubDate>
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      <title>1996 (2) TMI 465 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=113629</link>
      <description>Electrical Grade Industrial Insulation Board was held to fall under Heading 8546.00 of the new Tariff rather than Heading 3920.31. The Tribunal confined the dispute to tariff classification and followed its earlier precedent, which had already considered the rival contentions on the same goods and concluded that the correct classification was under Heading 8546.00. The operative effect is that the product is to be classified as electrical insulation material under the new Tariff, excluding classification under Heading 3920.31.</description>
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