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2003 (3) TMI 143 - AT - Central ExciseExtract: .......otive, carriage or vehicle, they cannot qualify for assessment under Heading 8607. 8.In view of what has been stated above, the reference is answered against the classification of the Roller Assemblies under Heading 8607, after over-ruling the earlier decision in the case of United Engineering Industries. The appeal of the assessee is also allowed.
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