Exemption to parts and accessories on motor vehicles, tractors and trailers falling under Chapters 40, 48, 73, 84 or 85 - 216/87 - Central Excise - Tariff
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Excise exemption for specified automotive parts permits duty-free treatment when used as original equipment in exempt engine manufacture. Exemption from excise duty applies to a specified list of parts and accessories for motor vehicles, tractors and trailers when proved to be intended as original equipment parts in the manufacture of engines exempt from excise duty; use outside the factory of production requires adherence to the procedural requirements of Chapter X of the Central Excise Rules.
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 for specified automotive parts permits duty-free treatment when used as original equipment in exempt engine manufacture.
Exemption from excise duty applies to a specified list of parts and accessories for motor vehicles, tractors and trailers when proved to be intended as original equipment parts in the manufacture of engines exempt from excise duty; use outside the factory of production requires adherence to the procedural requirements of Chapter X of the Central Excise Rules.
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