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of <h1>Hydraulic Excavator Seats Ineligible for Tax Benefits Under Notification No. 61/86-C.E.; Not Classified as Automobile Parts.</h1> Driver's seats of hydraulic excavators are not eligible for the benefits under Notification No. 61/86-C.E., dated 10-2-1986. This decision follows discussions at the North Zone Tariff-cum-General Conference, which concluded that hydraulic excavators, classified under Heading 84.20 as earth digging and loading machinery, are not automobiles. Consequently, the exemption intended for automobile parts does not apply. The Central Board of Excise & Customs has accepted this recommendation, advising that all pending assessments be finalized accordingly, and field formations and trade be informed of this clarification.
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