Motor Vehicles - Parts and components used for body building - Exemption - 09/96 - Central Excise - Non Tariff

Excise exemption for vehicle body parts removes liability for excise on parts not previously levied during the specified period.

Pursuant to section 11C of the Central Excises and Salt Act, the Central Government directed that excise duty which, but for an established administrative practice, would have been payable on parts and components fabricated and captively used for building motor vehicle bodies shall not be required to be paid in respect of such parts and components on which excise was not levied during the period commencing 28 February 1993 and ending 28 February 1994.