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2002 (12) TMI 150 - AT - Central ExciseExtract: .......y is 750 Kgs. 13. We hold that the assessee has established with sufficient materials that the Drive Away chassis manufactured by it are to be classified under 8706.31 read with 8703.10. The few pieces of three-wheelers manufactured by the assessee are to be classified under 8703.10. We, therefore, set aside the order impugned and allow the appeal.
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