Concessional excise for vehicle body-building limited to independent body builders; chassis manufacturers excluded, duty-credit barred. Concessional excise rates for motor vehicle body-building apply only to independent body builders using duty-paid chassis; chassis manufacturers are not eligible. A chassis is treated as duty-paid if it has full registration or provisional RTO registration. Independent body builders claiming the concession must ensure no credit is taken for duty paid on the chassis under the Central Excise Rules, and the body builder need not re-charge excise duty on such chassis when applying the concessional rates.
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.
Concessional excise for vehicle body-building limited to independent body builders; chassis manufacturers excluded, duty-credit barred.
Concessional excise rates for motor vehicle body-building apply only to independent body builders using duty-paid chassis; chassis manufacturers are not eligible. A chassis is treated as duty-paid if it has full registration or provisional RTO registration. Independent body builders claiming the concession must ensure no credit is taken for duty paid on the chassis under the Central Excise Rules, and the body builder need not re-charge excise duty on such chassis when applying the concessional rates.
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