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of <h1>Excise Duty Exemption on Motor Vehicles: Conditions for Chassis with Paid Duty Under Rule 56A or 57A</h1> The Central Government, under the authority of the Central Excise Rules, 1944, exempts motor vehicles classified under Heading No. 87.02 or 87.04 of the Central Excise Tariff Act, 1985, from a portion of the excise duty. This exemption applies to vehicles manufactured from chassis on which excise duty has already been paid, equivalent to the duty on the chassis value. This is conditional upon no credit being taken for the duty paid on the chassis under rule 56A or 57A. The exemption does not apply to chassis manufacturers.
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