Excise exemption for motor vehicle parts permits duty relief when proven as original equipment, subject to procedural compliance. Exemption from excise duty for parts and accessories of motor vehicles, tractors and trailers is allowed provided it is proved to a competent Central Excise officer that the goods are intended as original equipment parts in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts, and where use occurs outside the factory of production the prescribed procedural regime in the Central Excise Rules must be followed.
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 permits duty relief when proven as original equipment, subject to procedural compliance.
Exemption from excise duty for parts and accessories of motor vehicles, tractors and trailers is allowed provided it is proved to a competent Central Excise officer that the goods are intended as original equipment parts in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts, and where use occurs outside the factory of production the prescribed procedural regime in the Central Excise Rules must be followed.
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