1980 (4) TMI 126

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....he submissions made at the time of personal hearing. 2. Government observe that the Shock Dampened Front Buffer Push Plates and the Rear Dehitching Device are essential parts of a Shunter. The explanation to Tariff Item 34 provides that where a motor vehicle is mounted fitted or fixed with any weight lifting, earth-moving and similar specialised material handling equipment, then such equipment ....