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    <title>2004 (7) TMI 574 - CESTAT, MUMBAI</title>
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    <description>Imported channel and spring sets designed exclusively for specific air compressor models were treated as an integrated component set with no independent function. Their classification was determined by their intended use within the compressor mechanism and by earlier cases involving the same goods, with no contrary authority shown. The goods were therefore accepted under heading 8414.90, and the assessee&#039;s classification was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114476</link>
      <description>Imported channel and spring sets designed exclusively for specific air compressor models were treated as an integrated component set with no independent function. Their classification was determined by their intended use within the compressor mechanism and by earlier cases involving the same goods, with no contrary authority shown. The goods were therefore accepted under heading 8414.90, and the assessee&#039;s classification was upheld.</description>
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