Motor Vehicles of gross weight not exceeding 2700 kg. - Duty reduced to 25% from 40% - Distinction between petrol driven and other vehicles removed - 108/94 - Central Excise - Tariff
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Duty reduction for motor vehicles: lower ad valorem rates and removal of petrol vehicle distinction for lighter vehicles. The notification amends the central excise tariff table to reduce ad valorem duties on motor vehicles and to replace fuel type distinctions with a simplified weight based classification, aligning duty treatment irrespective of petrol or other fuel propulsion.
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.
Duty reduction for motor vehicles: lower ad valorem rates and removal of petrol vehicle distinction for lighter vehicles.
The notification amends the central excise tariff table to reduce ad valorem duties on motor vehicles and to replace fuel type distinctions with a simplified weight based classification, aligning duty treatment irrespective of petrol or other fuel propulsion.
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