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Driver's seats of Hydraulic Excavators not eligible for benefit under Notification No. 61/86-C.E.

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....ral Board of Excise & Customs, New Delhi Subject : Whether benefit of Notification No. 61/86-C.E., dated 10-2-1986, as amended would be extended to Driver's Seats of Hydraulic Excavators or not - Clarification regarding. Doubts have been expressed regarding extension of benefit of Notification No. 61/86-C.E., dated 10-2-1986 to driver's seats of hydraulic excavators in terms of Serial No. 2 to t....