Excise exemption for motor vehicle parts: relief conditioned on original equipment use and prescribed procedural compliance. Parts and accessories of motor vehicles, tractors and trailers are exempt from the whole of excise duty when it is proved to an officer not below Assistant Collector that they are intended as original equipment parts for specified exempt engines or exempt vehicle parts, and where use outside the factory of production requires following the procedural regime in Chapter X of the Central Excise Rules, 1944.
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 motor vehicle parts: relief conditioned on original equipment use and prescribed procedural compliance.
Parts and accessories of motor vehicles, tractors and trailers are exempt from the whole of excise duty when it is proved to an officer not below Assistant Collector that they are intended as original equipment parts for specified exempt engines or exempt vehicle parts, and where use outside the factory of production requires following the procedural regime in Chapter X of the Central Excise Rules, 1944.
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