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    <title>1980 (6) TMI 36 - GOVERNMENT OF INDIA</title>
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    <description>Capillary glass tubes intended for clinical thermometers were held not to qualify for classification under Item 23A(2) of the Central Excise Tariff on the facts presented. The Government found that the appellate authority had already considered the intended use of the goods and had given a reasoned, speaking order, so there was no basis to interfere in revision. The claimed end-use was therefore insufficient to support the classification claim, and the appellate classification was confirmed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=41194</link>
      <description>Capillary glass tubes intended for clinical thermometers were held not to qualify for classification under Item 23A(2) of the Central Excise Tariff on the facts presented. The Government found that the appellate authority had already considered the intended use of the goods and had given a reasoned, speaking order, so there was no basis to interfere in revision. The claimed end-use was therefore insufficient to support the classification claim, and the appellate classification was confirmed.</description>
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