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

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..... e (Department of Revenue) Central 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 .....

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..... hydraulic excavators are not automobiles the benefit of exemption Notification No. 61/86-C.E., dated 10-2-1986 on drivers seats would not cover Driver's seats meant for hydraulic excavators. 4. The Board has accepted the above recommendation of the Conference and accordingly, it is clarified that benefit of Notification No. 61/86-C.E., dated 10-2-1986 would not be available to driver's seats mea .....

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