Exemption from cess on exported automobiles preserves export and armed forces exemptions; otherwise automobiles attract a cess ad valorem.

Notification S.O. 247(E) (22-3-1990) specifies that specified classes of automobiles are liable to a cess at the rate of 1/8 percent ad valorem, except when exported under Chapter IX of the Central Excise Rules, 1944, or when manufactured in Ordnance Factories for use by the Armed Forces; the Notification, issued under the Industries (Development and Regulation) Act, supersedes the earlier S.O. 932(E) of 1983.

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