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    <title>2016 (3) TMI 296 - CESTAT CHENNAI</title>
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    <description>Epoxy insulated stator coils and accessories specially made for hydro electric generators, and shown by invoice, catalogue and supplier certification to be usable only with those units, are classifiable as generator parts under heading 8503. Applying Note 2(b) of Section XVI, goods suitable solely or principally for use with a particular machine must be classified with that machine rather than under a general tariff heading. Heading 8544 for insulated wires and cables was therefore inapplicable, and the revenue&#039;s classification was rejected.</description>
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      <title>2016 (3) TMI 296 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=325112</link>
      <description>Epoxy insulated stator coils and accessories specially made for hydro electric generators, and shown by invoice, catalogue and supplier certification to be usable only with those units, are classifiable as generator parts under heading 8503. Applying Note 2(b) of Section XVI, goods suitable solely or principally for use with a particular machine must be classified with that machine rather than under a general tariff heading. Heading 8544 for insulated wires and cables was therefore inapplicable, and the revenue&#039;s classification was rejected.</description>
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      <pubDate>Wed, 02 Mar 2016 00:00:00 +0530</pubDate>
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