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2002 (8) TMI 671 - CEGAT, KOLKATAExtract: .......s very good conditions for snow clearing on snow layers. As per Brochure, the product is equipped with angular gear, snow blower support, drive shaft, cutter shield impeller housing, Impeller and cutter drums. Accordingly, the impugned product is appropriately classifiable under Heading 87.05 of the Customs Tariff. We, therefore, reject the appeal.
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