Exemption scope for drivers' seats: hydraulic excavator seats excluded from exemption, as excavators are machinery not automobiles. Driver's seats meant for hydraulic excavators are excluded from the benefit of Notification No. 61/86-C.E. because hydraulic excavators are classifiable as earth digging and earth loading machinery rather than automobiles; the Board accepted this classification and directed that pending assessments be finalised accordingly and that field formations and trade be informed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption scope for drivers' seats: hydraulic excavator seats excluded from exemption, as excavators are machinery not automobiles.
Driver's seats meant for hydraulic excavators are excluded from the benefit of Notification No. 61/86-C.E. because hydraulic excavators are classifiable as earth digging and earth loading machinery rather than automobiles; the Board accepted this classification and directed that pending assessments be finalised accordingly and that field formations and trade be informed.
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