Excise exemption for factory-used vehicle body parts where chassis duty has been paid, enabling in-factory body fabrication. Exemption from excise duty is granted for goods in the Central Excise Tariff Schedule manufactured and used within the same factory for building, fabricating, mounting or fitting a body, structure or equipment on a motor vehicle chassis of heading 87.02 or 87.04, subject to the condition that appropriate duty on the chassis has been paid.
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.
Excise exemption for factory-used vehicle body parts where chassis duty has been paid, enabling in-factory body fabrication.
Exemption from excise duty is granted for goods in the Central Excise Tariff Schedule manufactured and used within the same factory for building, fabricating, mounting or fitting a body, structure or equipment on a motor vehicle chassis of heading 87.02 or 87.04, subject to the condition that appropriate duty on the chassis has been paid.
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