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    <title>1983 (12) TMI 308 - CEGAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=166863</link>
    <description>Imported piston rings and rider rings, described as carbon rings and claimed as spares for air compressors in a thermal unit, were held not classifiable under Heading 90.24. Heading 90.24 covers instruments or apparatus for measuring, checking or automatically controlling flow, depth, pressure or temperature, whereas an air compressor is separately covered under Heading 84.11 and does not become classifiable under Heading 90.24 merely because it deals with air or gas pressure. The goods were only compressor parts, and their use in the plant did not alter that classification. The claim for Heading 90.24 or 90.29 was rejected and the revenue classification was upheld.</description>
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    <pubDate>Wed, 28 Dec 1983 00:00:00 +0530</pubDate>
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      <title>1983 (12) TMI 308 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=166863</link>
      <description>Imported piston rings and rider rings, described as carbon rings and claimed as spares for air compressors in a thermal unit, were held not classifiable under Heading 90.24. Heading 90.24 covers instruments or apparatus for measuring, checking or automatically controlling flow, depth, pressure or temperature, whereas an air compressor is separately covered under Heading 84.11 and does not become classifiable under Heading 90.24 merely because it deals with air or gas pressure. The goods were only compressor parts, and their use in the plant did not alter that classification. The claim for Heading 90.24 or 90.29 was rejected and the revenue classification was upheld.</description>
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      <pubDate>Wed, 28 Dec 1983 00:00:00 +0530</pubDate>
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