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1983 (12) TMI 176 - CEGAT, NEW DELHIExtract: .......g upon fixed rails rdquo . In accordance with this definition, Crawler Tractors cannot be considered as motor vehicles and accordingly their parts and accessories would not fall under Item 34-A of the Central Excise Tariff. We, therefore, do not find sufficient evidence to interfere with the findings of the lower authorities and dismiss the appeal.
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