Exemption for motor vehicles limited where no input-duty credit claimed; chassis manufacturers expressly excluded from the benefit. Amendment inserts an exemption for motor vehicles under headings 87.02 or 87.04, providing a per-vehicle excise exemption for public-transport passenger vehicles and goods-transport vehicles where no credit of duty has been taken on the chassis used in manufacture and on other inputs received by the manufacturer on or after 24 April 1986 under the duty-credit rules; a proviso excludes manufacturers of the chassis from 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 for motor vehicles limited where no input-duty credit claimed; chassis manufacturers expressly excluded from the benefit.
Amendment inserts an exemption for motor vehicles under headings 87.02 or 87.04, providing a per-vehicle excise exemption for public-transport passenger vehicles and goods-transport vehicles where no credit of duty has been taken on the chassis used in manufacture and on other inputs received by the manufacturer on or after 24 April 1986 under the duty-credit rules; a proviso excludes manufacturers of the chassis from the exemption.
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