1998 (11) TMI 208

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..... R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The issue in this appeal relates to the availability of exemption in terms of Notification No. 61/86 of Central Excise dated 10-2-1986 to Steel Seats designed for use in Buses, Trucks, Vans etc. (which are Automobiles) but used in Hydraulic Excavators and Front End Loading and Cranes. The Revenue denied the benefit of N .....

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