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1998 (10) TMI 210 - CEGAT, NEW DELHIExtract: .......edule to the Central Excise Tariff Act as the sub-heading at the relevant time was applicable to Pneumatic tyres, of rubber ldquo of a kind used on other motor vehicle (for example buses, lorries and station wagons). rdquo In view of these facts and circumstances, we do not find any reason to interfere with the impugned order and reject the appeal.
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