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1976 (2) TMI 36 - CGOVT - Central ExciseExtract: .......(1) in Central Excise Tariff, if recourse is taken to turn to Item 34 of the tariff itself instead of referring to the Motor Vehicles Act, it will be apparent that tyres used on dumpers, loaders and other earthmoving equipments are also tyres for motor vehicles. The appellate decision is, therefore, correct. 4. The revision application is rejected.
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