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Driver's seats of Hydraulic Excavators not eligible for benefit under Notification No. 61/86-C.E. - Central Excise - 22/90-CX.4Extract Driver's seats of Hydraulic Excavators not eligible for benefit under Notification No. 61/86-C.E. Circular No. 22/90-CX.4 Dated 11-7-1990 [From F. No. 156/15/90-CX.4] Government of India Ministry of Finance (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 excavators in terms of Serial No. 2 to the table annexed to Notification No. 61/86-C.E. as amended. 2. The matter has been discussed in the North Zone Tariff-cum-General Conference held at Manali, on 7th and 8th June,1990. A view was expressed that hydraulic excavator was nothing but an automobile and therefore, seats were eligible for the benefit of exemption Notification No. 61/86-C.E., dated 10-2-1986. However, the Conference took note of the fact that, automobiles are conveyances for transportation of passengers, and goods on roads (Chapter 87), whereas hydraulic excavators were earth digging and earth loading machinery classifiable under Heading 84.20 of Central Excise Tariff Act, 1985. As such they cannot possibly be treated as automobiles. 3. The Conference recommended that as 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 meant for hydraulic excavators. 5. All pending assessments may be finalised accordingly. 6. Field formations and Trade may be informed suitably.
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