Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Converting Old Buses to Lorries: No Duty for Modifications, Duty Applies for New Bodies on Old Chassis.</h1> The circular addresses whether converting old buses into lorries constitutes manufacturing and if the resultant goods are subject to duty. It was discussed that modifications such as removing seats, closing window openings, and replacing rear glasses with doors do not qualify as manufacturing, thus not incurring duty under headings 87.02 to 87.04. However, constructing a completely new body on an old chassis is considered manufacturing, as clarified in a previous Ministry letter. The Board agrees with these views, and all pending assessments should be finalized accordingly.
TaxTMI 
TaxTMI 
