1998 (11) TMI 208

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.... Shri R.S. Sangia, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue in this appeal relates to the availability of exemption in terms of Notification No. 61/86 of Central Excise dated 10-2-1986 to Steel Seats designed for use in Buses, Trucks, Vans etc. (which are Automobiles) but used in Hydraulic Excavators and Front End Loading and Cranes. The Revenue d....