1993 (9) TMI 259

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..... )]. All these 3 appeals raise a common issue regarding classification of explosive Vans manufactured out of duty paid chassis. The Revenue contends that these are classifiable under Tariff Heading 8704 whereas the respondents herein claim that these are classifiable under tariff Heading 87.07. Lower authorities have upheld the claim of the respondents relying on Punjab Haryana High Court d .....

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