Conversion of buses to lorries by modification does not constitute manufacture and is not dutiable. Conversion of old buses into lorries by limited alterations - removal of seats, closing window openings, and replacing rear glasses with doors - does not amount to manufacture and the resultant vehicles are not chargeable to excise duty. Building a complete new body on an old chassis, however, constitutes manufacture and may attract duty; assessments should be finalised accordingly.
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.
Conversion of buses to lorries by modification does not constitute manufacture and is not dutiable.
Conversion of old buses into lorries by limited alterations - removal of seats, closing window openings, and replacing rear glasses with doors - does not amount to manufacture and the resultant vehicles are not chargeable to excise duty. Building a complete new body on an old chassis, however, constitutes manufacture and may attract duty; assessments should be finalised accordingly.
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