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2004 (12) TMI 144 - CESTAT, NEW DELHIExtract: ....... under 8706.29 of Central Excise Tariff. It is also noticed by us that the same chassis is used for motor vehicle, which can carry more than 18 persons. 4. In respect of valuation, as the respondents are clearing the same chassis to independent buyers at the same price, therefore, we find no infirmity in the impugned order. The appeal is dismissed.
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