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1987 (10) TMI 263 - CEGAT, NEW DELHIExtract: ....... times that of taxable horsepower. rdquo 6. A simple reading of the Tariff Item 34 of the Central Excise Tariff clearly shows that Motor Cars of 16 horsepower and above by RAC should be classified under sub-heading (3) of the same. Accordingly we uphold the findings of the lower authorities. There is no merit in the appeal. The appeal is dismissed.
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