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1989 (2) TMI 227 - AT - Central ExciseExtract: .......on to hold a different view. Respectfully following the said decision, we hold that the disputed products of the respondents are correctly classifiable under Item 16A(1) of the Central Excise Tariff and not under Tariff Item 34-A as motor vehicle parts. 7. We, therefore, set aside the impugned order of the Appellate Collector and allow this appeal.
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