Exemption from excise duty caps for electrically trolley buses and battery road vehicles, limiting duty to an ad valorem rate. Notification exempts electrically operated trolley buses and battery powered road vehicles, under specified tariff headings, from excise duty in excess of the amount calculated at an ad valorem rate of 10 per cent, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and defines the two vehicle categories for the purposes of the exemption.
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 from excise duty caps for electrically trolley buses and battery road vehicles, limiting duty to an ad valorem rate.
Notification exempts electrically operated trolley buses and battery powered road vehicles, under specified tariff headings, from excise duty in excess of the amount calculated at an ad valorem rate of 10 per cent, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and defines the two vehicle categories for the purposes of the exemption.
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