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2008 (4) TMI 95 - AT - Central ExciseAssessee is engaged in the manufacture of what they call “Dumper” [SH 8704.30] and the department calls “Dumper Chassis” [SH 8706.49] - non-payment of NCCD – by comparing impugned item & fully built dumper, it cannot be said that the product in question, which does not have the box-like movable body, has the essential character of a fully built dumper – hence classifiable as Dumper Chassis u/sh 8706.49
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