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    <title>2007 (3) TMI 121 - CESTAT,  CHENNAI</title>
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    <description>Imported thermistors for insecticide electric diffusers were held classifiable under sub-heading 8516.90 as parts of electric heaters, because goods suitable for use solely or principally with such machines fall with the machine under Section Note 2(b) of Section XVI rather than under a broader description. The objection based on Section Note 2(a) was rejected. On differential duty, the view followed was that revised classification can sustain demand for the period permitted by binding precedent, namely six months prior to the revision. The classification and consequential prior-period duty demand were upheld.</description>
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    <pubDate>Thu, 29 Mar 2007 00:00:00 +0530</pubDate>
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      <title>2007 (3) TMI 121 - CESTAT,  CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=1866</link>
      <description>Imported thermistors for insecticide electric diffusers were held classifiable under sub-heading 8516.90 as parts of electric heaters, because goods suitable for use solely or principally with such machines fall with the machine under Section Note 2(b) of Section XVI rather than under a broader description. The objection based on Section Note 2(a) was rejected. On differential duty, the view followed was that revised classification can sustain demand for the period permitted by binding precedent, namely six months prior to the revision. The classification and consequential prior-period duty demand were upheld.</description>
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      <pubDate>Thu, 29 Mar 2007 00:00:00 +0530</pubDate>
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