Exemption for light commercial vehicles from excise duty above a capped ad valorem rate, subject to approved manufacturing programme. Light commercial motor vehicles payload not exceeding 4,000 kilograms with indirect injection diesel engines and classed in Chapter 87 are exempt from excise duty to the extent that duty exceeds the amount calculated at the rate of 10 per cent ad valorem, subject to manufacture under a programme approved by the Ministry of Industry and the Industrial Adviser of the Directorate General of Technical Development.
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.
Exemption for light commercial vehicles from excise duty above a capped ad valorem rate, subject to approved manufacturing programme.
Light commercial motor vehicles payload not exceeding 4,000 kilograms with indirect injection diesel engines and classed in Chapter 87 are exempt from excise duty to the extent that duty exceeds the amount calculated at the rate of 10 per cent ad valorem, subject to manufacture under a programme approved by the Ministry of Industry and the Industrial Adviser of the Directorate General of Technical Development.
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