Excise tariff amendment expands vehicle parts coverage and creates a separate category for specified machinery parts. The Third Schedule is amended by substituting S. No. 100 to cover parts, components and assemblies of vehicles under Chapter 87 (including chassis fitted with engines) while excluding specified vehicle headings, and by adding S. No. 100A to create a separate entry for parts, components and assemblies of goods falling under specified machinery-related tariff items and headings, both with retrospective effect from dates in 2010.
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Provisions expressly mentioned in the judgment/order text.
Excise tariff amendment expands vehicle parts coverage and creates a separate category for specified machinery parts.
The Third Schedule is amended by substituting S. No. 100 to cover parts, components and assemblies of vehicles under Chapter 87 (including chassis fitted with engines) while excluding specified vehicle headings, and by adding S. No. 100A to create a separate entry for parts, components and assemblies of goods falling under specified machinery-related tariff items and headings, both with retrospective effect from dates in 2010.
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