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<h1>Trucks for raw materials transport not eligible for refrigeration notification. Appeal denied.</h1> The appellate tribunal upheld the lower authority's decision that trucks used for transporting raw materials to a factory did not qualify for a specific ... Truck - - Benefit of Notification No. 13/81-C.E. not available. The appeal related to the benefit of Notification No. 13/81 for refrigeration items mounted on trucks used for transporting raw materials to a 100% E.O.U. factory. The appellate tribunal upheld the lower authority's decision that the trucks were used for transportation, not production, and therefore did not qualify for the notification. The appeal was rejected.
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