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1997 (8) TMI 137 - CEGAT, NEW DELHIExtract: .......ically includes parts and accessories of motor cycles and mopeds. Therefore the scooter seats and scooter back seats manufactured by the appellants are classifiable under Chapter sub-heading 8714.00 of the Central Excise Tariff Act, 1985. In view of above discussion, we do not find any infirmity in the impugned orders and the appeals are dismissed.
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