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2010 (2) TMI 575 - AT - Central ExciseClassification – of product under Heading 8707.90 of the Tariff as Chassis fitted with a cab - Appellant claimed the classification of the product in question as tractor classifiable under Heading 8701.90 – Held that: - product in question is a complete in itself and as per the HSN Explanatory Notes if the article is complete or substantially complete of a tractor or other vehicle it is not covered by the Heading 8706 which relates to chassis - order is set aside and Appeal is allowed.
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