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2004 (4) TMI 186 - AT - Central ExciseExtract: .......n integral mechanical unit. On the other hand, the learned Advocate has referred to Explanatory Notes of HSN below Heading 87.05 according to which Heading 87.05 includes lorries used for cleansing streets, gutters, airfield runways, etc. Accordingly, we hold the impugned product as classifiable under Heading 87.05. The Appeal is therefore allowed.
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