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    <title>2014 (2) TMI 632 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in part, confirming the demand within the normal period of limitation and setting aside the penalties and confiscation. The appellant&#039;s activities were deemed to amount to manufacture, the goods were found to be covered under the Third Schedule, and the parts, components, and assemblies of Loaders, Backhoe Loaders, and Road Rollers were considered as parts, components, and assemblies of automobiles.</description>
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      <description>The Tribunal allowed the appeal in part, confirming the demand within the normal period of limitation and setting aside the penalties and confiscation. The appellant&#039;s activities were deemed to amount to manufacture, the goods were found to be covered under the Third Schedule, and the parts, components, and assemblies of Loaders, Backhoe Loaders, and Road Rollers were considered as parts, components, and assemblies of automobiles.</description>
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