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1998 (11) TMI 208 - CEGAT, NEW DELHIExtract: .......actors and Trucks as moving equipments are eligible for exemption under Notification Nos. 91/68 and 61/86. The ratio of the above decision is directly applicable in the present case, and hence, following the same, we hold that the appellants are eligible to the benefit of Notification No. 61/86, we set aside the impugned order and allow the appeal.
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