Excise exemption for trailers with diesel generators limits duty to that payable on the fitted generating sets for defence supply. Exemption limits excise duty on trailers fitted with diesel generating sets supplied to the Ministry of Defence for official purposes so that duty does not exceed the amount payable on the diesel generating sets fitted on those trailers, provided the trailers fall within the Central Excise Tariff Schedule and the exemption is exercised under the government's public interest powers.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for trailers with diesel generators limits duty to that payable on the fitted generating sets for defence supply.
Exemption limits excise duty on trailers fitted with diesel generating sets supplied to the Ministry of Defence for official purposes so that duty does not exceed the amount payable on the diesel generating sets fitted on those trailers, provided the trailers fall within the Central Excise Tariff Schedule and the exemption is exercised under the government's public interest powers.
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