1987 (4) TMI 272

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..... t. [Order per : K.L. Rekhi, Member (T)]. - The appellants stated that the parts imported by them were meant for a special type of trailer which had 64 tyres, Tie-rod linkages and Hydraulic stearing. This special heavy duty trailer had to be pulled by a tractor which had the capacity to pull a load of 100 tons or more. Their trailer was, therefore, a mechanically propelled one, pleaded the appel .....

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