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2007 (11) TMI 113 - AT - Central ExciseFindings of the C.(A) that CH 8705 is more specific than CH 8426 for classifying ‘hydraulic truck mounted mobile crane’ is rejected - mere description of the project as truck crane, truck mount crane in the invoices, packing lists, bills of lading cannot be the main guiding factor in determining the classification - Even in these descriptions the emphasis is to the crane aspect of the product & not to the truck aspect - covered by the exclusion clause of CH 8705 – CH 8426 appears reasonable
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