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1996 (11) TMI 147 - AT - CustomsExtract: .......t what is important from the point of view of the tariff is to see the application which includes motor vehicles of various types and therefore, they were required to be treated as component parts of vehicles classifiable under Heading 87.04/06(1) as held by the A.C. and the Collector (Appeals). We therefore, uphold the order and reject the appeal.
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