Excise exemption for vehicles manufactured from duty-paid chassis allows relief provided chassis duty credit was not claimed. Motor vehicles under Heading No. 87.02 or 87.04 manufactured from chassis on which excise duty has been paid are exempt to the extent of duty equivalent to the chassis value, provided no credit of duty on the chassis has been taken under rule 56A or rule 57A; the exemption does not apply to the chassis manufacturer.
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 vehicles manufactured from duty-paid chassis allows relief provided chassis duty credit was not claimed.
Motor vehicles under Heading No. 87.02 or 87.04 manufactured from chassis on which excise duty has been paid are exempt to the extent of duty equivalent to the chassis value, provided no credit of duty on the chassis has been taken under rule 56A or rule 57A; the exemption does not apply to the chassis manufacturer.
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