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1999 (11) TMI 631

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....m, Member (T)]. - The respondents, M/s. SPARC were engaged in the fabrication of bodies on duty paid motor vehicle chassis supplied by the customers and doing tailor made jobs for the customers on such duty paid chassis. They had classified the road milk tank barrel under Heading 87.07 of the Central Excise Tariff and claimed the benefit of Notification No. 175/86-C.E., dated 1-3-1986 relating t....