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1997 (5) TMI 279 - CEGAT, NEW DELHIExtract: .......for classifying them as ldquo vehicles rdquo . 16. emsp In the light of the above discussion, we consider that the various trolleys whose illustration had been given above, were not in the nature of a vehicle and were rightly classifiable under Heading No. 94.03 of the Central Excise Tariff. As a result, the appeal is rejected. Ordered accordingly.
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