Exemption for OEM electrical vehicle parts removes excise duty when intended for incorporation under prescribed proof and procedure. Exemption from excise duty applies to batteries, battery chargers, and tyres, tubes and flaps when proved to the satisfaction of an officer not below Assistant Collector that they are intended as original equipment parts in the manufacture of electrically operated vehicles within Chapter 87, and where use outside the factory of production is involved, the procedure in Chapter X of the Central Excise Rules, 1944, must be followed.
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.
Exemption for OEM electrical vehicle parts removes excise duty when intended for incorporation under prescribed proof and procedure.
Exemption from excise duty applies to batteries, battery chargers, and tyres, tubes and flaps when proved to the satisfaction of an officer not below Assistant Collector that they are intended as original equipment parts in the manufacture of electrically operated vehicles within Chapter 87, and where use outside the factory of production is involved, the procedure in Chapter X of the Central Excise Rules, 1944, must be followed.
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