Excise duty exemption for motor vehicle and tractor parts requires official proof of original equipment use and procedural compliance. Exempts parts of motor vehicles and tractors under specified tariff headings from the whole excise duty provided the claimant proves to an Assistant Collector that the parts are intended as original equipment parts for manufacture of limited power tractors, electrically operated two and three wheeled vehicles, or vehicles made in a Central Government ordnance factory, and provided that when such parts are used away from their factory of production the procedural requirements of 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 duty exemption for motor vehicle and tractor parts requires official proof of original equipment use and procedural compliance.
Exempts parts of motor vehicles and tractors under specified tariff headings from the whole excise duty provided the claimant proves to an Assistant Collector that the parts are intended as original equipment parts for manufacture of limited power tractors, electrically operated two and three wheeled vehicles, or vehicles made in a Central Government ordnance factory, and provided that when such parts are used away from their factory of production the procedural requirements of the Central Excise Rules must be followed.
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