Excise exemption for tank parts: duty waived where parts are proven OEM components and procedural rules are followed. Exemption removes excise duty on parts of main battle tanks falling within Chapters 45, 48, 68, 73, 85 or 87 of the Tariff Schedule, provided an officer not below Assistant Collector is satisfied the parts are intended as original equipment parts for main battle tank manufacture and, where such parts are used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944, are complied with.
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 tank parts: duty waived where parts are proven OEM components and procedural rules are followed.
Exemption removes excise duty on parts of main battle tanks falling within Chapters 45, 48, 68, 73, 85 or 87 of the Tariff Schedule, provided an officer not below Assistant Collector is satisfied the parts are intended as original equipment parts for main battle tank manufacture and, where such parts are used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944, are complied with.
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