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Issues: Whether attachments for back hoe and loader were classifiable under Heading 8427 or under Heading 8431.20.
Analysis: The goods were treated as attachments for back hoe and loader, and were held to fall within the category of parts suitable for use solely or principally with machinery of Heading 8427. The earlier Tribunal view relied upon by the lower appellate authority was accepted, and no reason was found to disturb that classification.
Conclusion: The goods were classifiable under Heading 8431.20 and the Department's appeal failed.
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