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1996 (3) TMI 192 - CEGAT, NEW DELHIExtract: .......t trucks do not fall within category of vehicles or equipment designed for use off-the-road as specified in sub-headings 4011.91 and 4013.91. The tyres and tubes intended to be fitted on these trucks would, therefore, fall for classification under Headings 4011.99 and 4013.99 respectively. 14. emsp Appeals are allowed and impugned Orders set aside.
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