Exemption for I.C. engines as original equipment: intended use must be proven to an Assistant Collector for specified vehicle manufacture. The notification amends the tariff exemption proviso to require proof, to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise, that specified internal combustion engines are intended as original equipment in the manufacture of certain tractors, electrically operated two and three wheeled motor vehicles, or vehicles manufactured in a Central Government Ordnance Factory.
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 I.C. engines as original equipment: intended use must be proven to an Assistant Collector for specified vehicle manufacture.
The notification amends the tariff exemption proviso to require proof, to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise, that specified internal combustion engines are intended as original equipment in the manufacture of certain tractors, electrically operated two and three wheeled motor vehicles, or vehicles manufactured in a Central Government Ordnance Factory.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
