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of <h1>Notification No. 1/90-C.E. exempts specific BEML Tatra vehicles from excise duty under Central Excises and Salt Act, 1944.</h1> The Central Government has issued Notification No. 1/90-C.E., dated January 1, 1990, under the Central Excises and Salt Act, 1944, exempting certain motor vehicles and their assemblies and sub-assemblies from excise duty. This exemption applies to BEML Tatra Model 815 and BEML Tatra Model HDT-45 vehicles, manufactured by Bharat Earth Movers Limited, intended for supply to the Ministry of Defence. The exemption is contingent upon adherence to procedures outlined in Chapter X of the Central Excise Rules, 1944, if the assemblies and sub-assemblies are used outside the manufacturing factory.
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