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Aug 03 2005

Bhavani Loaders and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-03-2005

it, material handing (loader) arm is mounted on it. The power for propelling the tractor and operating the loader is drawn from the tractor engine. The appellant claimed classification under heading 8705 as special purpose motor vehicle.

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