Excise exemption for specified motor vehicles supplied to government for official defence purposes under Central Excise rules. The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, grants an excise exemption for Kolos Tatra Model 815 and Model HDT-45 motor vehicles under Chapter 87, exempting them from the whole duty of excise when manufactured by M/s. Bharat Earth Movers Limited and supplied to the Government of India for official purposes in the Ministry of Defence.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified motor vehicles supplied to government for official defence purposes under Central Excise rules.
The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, grants an excise exemption for Kolos Tatra Model 815 and Model HDT-45 motor vehicles under Chapter 87, exempting them from the whole duty of excise when manufactured by M/s. Bharat Earth Movers Limited and supplied to the Government of India for official purposes in the Ministry of Defence.
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