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1987 (2) TMI 255 - CEGAT, NEW DELHIExtract: ....... any difference where the goods are wheel loaders (Appeal No. 404), taxvactors (Appeal No. 405), or Crawler Tractors (Appeal No. 403 and 405). They are not classifiable as ldquo mining machinery rdquo and the classification adopted by the lower authorities does not appear to be wrong. 18. In the result, the appeals have no merits and are dismissed.
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