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1998 (12) TMI 146 - CEGAT, NEW DELHIExtract: .......gines used in loco-shunters or IC engines used as transport vehicles satisfy the description of the goods falling under Tariff Item 29(1). We are in agreement with the findings of the Department as reflected in the order of the Collector (Appeals) and therefore, see no reason to interfere with his order which we uphold. The appeal is thus rejected.
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