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2000 (6) TMI 220 - CEGAT, NEW DELHIExtract: .......in SO 436 (E) issued for the specific purpose of Sub-Section (4) of Section 41 of the Motor Vehicles Act. Having regard to the common/commercial parlance understanding the impugned product is an autorickshaw eligible for the exemption under Notification No. 162/86-C.E. 14. emsp Accordingly, the impugned Order is set aside and the appeal is allowed.
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