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1992 (9) TMI 205 - CEGAT, NEW DELHIExtract: .......d under S. No. 6 than other motor vehicles for the purpose of levying duty on internal combustion engines. No meaning in support of the general proposition put forward by the learned representative of the appellant firm can be drawn from this notification. Hence, there is no merit in the appeal and it is dismissed as proposed by the learned sister.
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