Dispute Over Vehicle Classification Under Central Excise Tariff Act: Tractors vs. Goods Transport Vehicles, Impacting Excise Duties.

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....Classification under Chapter Subheading No.8701.90 or under Chapter 8704.20 of Central Excise Tariff Act, 1985? - allegation that, the motor vehicles is used for transport of goods and not meant for agricultural use or engineering work. - whether or not designed to carry any load - to be classified as tractors....