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    <title>2002 (5) TMI 101 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>CATV, MATV, TV signal boosters and their parts were held to fall outside Heading 85.29 because that heading applies only to goods that are first identifiable as parts and then shown to be suitable solely or principally for specified apparatus. The goods had independent and distinct functions, were not integral portions of television apparatus, and operated as self-contained items alongside TV equipment rather than as parts of it. Note 2 to Section XVI required the goods to be parts before any suitability test could apply. They were therefore classifiable under Heading 85.43 as electrical machines and apparatus having individual functions.</description>
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    <pubDate>Fri, 17 May 2002 00:00:00 +0530</pubDate>
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      <title>2002 (5) TMI 101 - CEGAT, COURT NO. II, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51249</link>
      <description>CATV, MATV, TV signal boosters and their parts were held to fall outside Heading 85.29 because that heading applies only to goods that are first identifiable as parts and then shown to be suitable solely or principally for specified apparatus. The goods had independent and distinct functions, were not integral portions of television apparatus, and operated as self-contained items alongside TV equipment rather than as parts of it. Note 2 to Section XVI required the goods to be parts before any suitability test could apply. They were therefore classifiable under Heading 85.43 as electrical machines and apparatus having individual functions.</description>
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