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of <h1>Excise Duty Exemption for Vehicle Body Parts Used Within Same Factory Under Central Excises and Salt Act, 1944</h1> The Central Government, under the Central Excises and Salt Act, 1944, exempts goods manufactured and used within the same factory for vehicle body building from excise duty. This applies to parts used for building, fabricating, mounting, or fitting structures on motor vehicle chassis classified under headings 87.02 or 87.04 of the Central Excise Tariff Act, 1985. The exemption is contingent upon the payment of excise duty on the chassis itself, as specified in the Schedule or additional duty under the Customs Tariff Act, 1975.
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