https://www.taxtmi.com/caselaws?id=167466 The Tribunal concluded that Luna Mopeds did not qualify for exemption under Notification No. 52/77 as they did not meet the definition of "powered cycle" in common or commercial parlance. The appeal was dismissed, upholding the orders of the lower authorities. en-us Thu, 09 May 1985 00:00:00 +0530 Sat, 20 Dec 2014 16:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167466 The Tribunal concluded that Luna Mopeds did not qualify for exemption under Notification No. 52/77 as they did not meet the definition of "powered cycle" in common or commercial parlance. The appeal was dismissed, upholding the orders of the lower authorities. Case-Laws Central Excise Thu, 09 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167466