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1987 (4) TMI 272 - CEGAT, NEW DELHIExtract: .......uo trailer rdquo in that heading would become meaningless. 3. On careful consideration of the matter, we agree with the view of the learned representative of the department. Heading 87.13/14 is a specific one for trailers and it makes no distinction between ordinary trailer and heavy duty trailers. We uphold the lower orders and reject this appeal.
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