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<h1>Supreme Court: No excise duty on specialized vehicle equipment. Appeal dismissed.</h1> The Supreme Court held that excise duty should not be imposed on specialized equipment fitted onto a motor vehicle chassis to produce a specialized motor ... Vehicles The Supreme Court found that specialized equipment was fitted onto a motor vehicle chassis to produce a specialized motor vehicle. The Tribunal held that excise duty should not be levied under Entry 68 on the specialized equipment. The civil appeal was dismissed with no costs.