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of <h1>Excise Duty Concessions for Independent Motor Vehicle Body Builders: No Duty Reclaim on Chassis u/r 56A/57A.</h1> Attention is drawn to Notifications 241/86-C.E. and 279/86-C.E., which outline concessional excise duty rates for independent body builders of motor vehicles. These concessions do not apply to chassis manufacturers. Independent body builders can avail these concessions on duty-paid chassis, whether old with registration or new with provisional RTO registration. It is essential to ensure that no credit of the duty paid on the chassis is claimed under Rule 56A or 57A of the Central Excise Rules. Consequently, there is no requirement to charge duty again on the chassis from independent body builders in such instances.
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