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of <h1>Government Lowers Excise Duty to 5% on Chassis for Battery-Powered Vehicles Under Chapter X Compliance</h1> The Central Government issued Notification No. 75/91-C.E. on July 25, 1991, under the Central Excises and Salt Act, 1944, to exempt chassis used in manufacturing battery-powered road vehicles from a portion of the excise duty specified in the Central Excise Tariff Act, 1985. The exemption reduces the duty to 5% ad valorem, contingent upon compliance with the procedure outlined in Chapter X of the Central Excise Rules, 1944. 'Battery powered road vehicles' are defined as those operating solely on electrical energy from batteries.
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