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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