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2004 (11) TMI 439 - CESTAT, NEW DELHIExtract: .......n 8 tonnes and its capacity is not more than 4,000 Kgs. In view of these facts, the dumper placer in question is not classifiable as dumper under sub-heading 8704.30. It is a motor vehicle for transport of goods which is eligible for nil rate of duty under S. No. 87.14 of Notification No. 8/96. We, therefore, reject the Appeal filed by the Revenue.
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