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    <title>2000 (7) TMI 121 - CEGAT, MUMBAI</title>
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    <description>Worm gears and worm shafts manufactured as parts for speedometers were held classifiable under Heading 90.33, not Heading 84.83. The goods were treated as parts of a Chapter 90 instrument, and Chapter Note 2(a) to Chapter 90, together with the express exception for Heading 90.33, was given full effect. Note 1(l) of Section XVI also prevented Chapter XVI classification from displacing the Chapter 90 treatment. The result was that the specific heading for speedometer parts and accessories prevailed over the competing heading.</description>
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      <title>2000 (7) TMI 121 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=49861</link>
      <description>Worm gears and worm shafts manufactured as parts for speedometers were held classifiable under Heading 90.33, not Heading 84.83. The goods were treated as parts of a Chapter 90 instrument, and Chapter Note 2(a) to Chapter 90, together with the express exception for Heading 90.33, was given full effect. Note 1(l) of Section XVI also prevented Chapter XVI classification from displacing the Chapter 90 treatment. The result was that the specific heading for speedometer parts and accessories prevailed over the competing heading.</description>
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