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2009 (8) TMI 671 - CESTAT, NEW DELHIMotor Vehicle - whether the appellants are entitled to claim exemption under exemption Notification No. 462/86-CE., dated 9th December 1986 as amended from time to time in respect of the vehicle chassis manufactured by them? Held that – fuel efficiency test under Notification No 462/86-C.E. can be carried out with or without standard production cab/body. Also, notification only specified that vehicle should fall under Chapter 87, which includes chassis with engine, and in absence of specific provision therein, chassis without vehicle body could not be excluded from benefit of notification.
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