Excise exemption for vehicles with diesel generating sets limits duty to that on the generator when supplied to defence. Exemption aligns excise duty on motor vehicles fitted with diesel generating sets to the duty payable on the fitted generating set when those vehicles fall within Chapter 87 and are intended for supply to the Ministry of Defence for official purposes, thereby capping excise liability to the duty on the installed generator.
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 vehicles with diesel generating sets limits duty to that on the generator when supplied to defence.
Exemption aligns excise duty on motor vehicles fitted with diesel generating sets to the duty payable on the fitted generating set when those vehicles fall within Chapter 87 and are intended for supply to the Ministry of Defence for official purposes, thereby capping excise liability to the duty on the installed generator.
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