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1997 (11) TMI 265 - AT - Central ExciseExtract: .......s part of the coach work and, therefore, would be covered under Tariff Heading 8607, notwithstanding the fact that there are alternate headings for other items like iron and steel and aluminium like Tariff Headings 7308 and 7613. 11. emsp We, therefore, uphold the order of the learned lower appellate authority and dismiss the appeal of the revenue.
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