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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exemption for Tyres, Tubes, and Flaps in Machinery and Motor Vehicles Confirmed by Board Under Notification No. 6/2000-CE.</h1> The circular clarifies that the exemption provided under Notification No. 6/2000-CE dated 1.3.2000, and its subsequent replacements, applies to tyres, tubes, and flaps used in the manufacture of machinery and 'motor vehicles.' The term 'motor vehicles' includes all vehicles that must be registered under the Motor Vehicles Act, 1988, encompassing trailers and semi-trailers. The Board has examined and confirmed this interpretation. Relevant trade notices should be issued for dissemination, and field formations informed accordingly. A Hindi version of the circular will be provided.
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