Classification of vehicle tanks as motor vehicle bodies clarifies excise treatment and exemption eligibility for road tankers. Tanks/containers fabricated for mounting on motor vehicle chassis lack identity as separate container goods and are specially designed solely for use on chassis, and therefore are to be classified as fabrication of bodies or parts of bodies for motor vehicles, trailers or tanker wagons rather than as separate container headings; such fabricated tanks are eligible for exemption benefits if the final motor vehicles pay duty at the appropriate rates under the relevant exemption provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of vehicle tanks as motor vehicle bodies clarifies excise treatment and exemption eligibility for road tankers.
Tanks/containers fabricated for mounting on motor vehicle chassis lack identity as separate container goods and are specially designed solely for use on chassis, and therefore are to be classified as fabrication of bodies or parts of bodies for motor vehicles, trailers or tanker wagons rather than as separate container headings; such fabricated tanks are eligible for exemption benefits if the final motor vehicles pay duty at the appropriate rates under the relevant exemption provision.
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