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1999 (1) TMI 273 - AT - Central ExciseExtract: .......mp mounted with on a chassis and fitted with an engine. Hence, it is not just a pump for liquids, but a complete mechanical appliance for projecting jets of water. Therefore, we agree with the learned DR that Heading 84.24 would be appropriate as compared to Heading 84.13 and hence set aside the impugned orders and allow the appeals of the Revenue.
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