Excise exemption practice for body-built motor vehicles confirms excess duty need not be paid for earlier period. The Central Government recognises that, by prevailing practice, excise on body-built motor vehicles cleared by independent body builders was levied at a nil or lower rate under Section 3 read with the March notification, and directs under Section 11C that any duty in excess of that amount shall not be required to be paid for the specified period, effectively validating the administrative practice for that timeframe.
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 practice for body-built motor vehicles confirms excess duty need not be paid for earlier period.
The Central Government recognises that, by prevailing practice, excise on body-built motor vehicles cleared by independent body builders was levied at a nil or lower rate under Section 3 read with the March notification, and directs under Section 11C that any duty in excess of that amount shall not be required to be paid for the specified period, effectively validating the administrative practice for that timeframe.
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