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2000 (11) TMI 236 - AT - Central ExciseExtract: .......e said goods. They cannot be held to be coaches or vans or wagons. As such, we are convinced that the Assistant Commissioner s Order holding Torpedo Ladle Cars as classifiable under sub-heading 8454.00, was correct in law and required to be restored. Accordingly, we allow the appeal by setting aside the impugned Order of the Commissioner (Appeals).
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