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1982 (12) TMI 202 - AT - CustomsExtract: .......r purpose of transmission they are not parts of the engine. Accordingly, they have to be treated as parts of Special purpose motor vehicles, viz. fire tenders, which fall within Heading No. 87.03 and classified under the same heading. The Appellate Collector’s order was, therefore, correct and the Revision Application is accordingly rejected.
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