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of <h1>Clarification on Export Rules for Vehicle Manufacturers: Rule 191(B) Details on Exemptions, Registration, and Duty Credits Explained.</h1> The circular addresses issues faced by motor vehicle manufacturers regarding the export of chassis bodies and vehicles under Rule 191(B). It clarifies that small scale exemption is not applicable to motor vehicles under specific headings, and registration can be general for all vehicle types. The entire premises of body builders can be considered a manufacturing area. Bonds must be executed by chassis suppliers and exporters, with specific conditions for movement of vehicles between locations. Duty credit can be availed for inputs like glass and paint, and manufacturers are encouraged to seek guidance for unresolved issues.
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