https://www.taxtmi.com/caselaws?id=94156 Ambulances and cash vans claimed exemption as light commercial vehicles under Notification No. 463/86, but the classification could not rest on dictionary meaning alone because the expression was undefined and the lower authority had not examined trade understanding, payload capacity, engine type, or the relevant Board instructions. The finding on eligibility for exemption was therefore unsustainable. The order was set aside and the matter was remanded for de novo adjudication after hearing the appellants. en-us Wed, 19 Jun 1991 00:00:00 +0530 Sat, 19 Nov 2011 15:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94156 Ambulances and cash vans claimed exemption as light commercial vehicles under Notification No. 463/86, but the classification could not rest on dictionary meaning alone because the expression was undefined and the lower authority had not examined trade understanding, payload capacity, engine type, or the relevant Board instructions. The finding on eligibility for exemption was therefore unsustainable. The order was set aside and the matter was remanded for de novo adjudication after hearing the appellants. Case-Laws Central Excise Wed, 19 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94156