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2017 (8) TMI 1606 - SCH - Central ExciseEligibility for exemption under N/N. 6/2006-CE dated 1.3.2006 (Sl.No.19) - manufacture of bus bodies - buses cleared to M/s. Delhi Metro Railway Corporation (DMRC) - it was held by CESTAT NEW DELHI that buses for passengers cannot be considered as an “equipment” within the scope of Entry No.90 of the above said notification. The appellant’s claim for such exemption is not tenable. HELD THAT:- There are no merits in the appeal - appeal dismissed.
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