Excise duty exemptions for specified motor vehicles and parts establish reduced rates and conditional reliefs under the tariff schedule. Notification reduces or exempts central excise duty on specified motor vehicles and components by linking tariff headings to descriptions, prescribing reduced ad valorem rates or nil duty and stating conditions where applicable. Reliefs include exemptions for defined tractors, electrically operated two and three wheelers, special purpose vehicles and parts, and reduced rates for public transport vehicles, saloon cars (subject to taxi registration certification for a lower rate), goods vehicles, auto rickshaws, motor chassis and bodies. Procedural and documentary prerequisites are specified for certain concessions.
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 exemptions for specified motor vehicles and parts establish reduced rates and conditional reliefs under the tariff schedule.
Notification reduces or exempts central excise duty on specified motor vehicles and components by linking tariff headings to descriptions, prescribing reduced ad valorem rates or nil duty and stating conditions where applicable. Reliefs include exemptions for defined tractors, electrically operated two and three wheelers, special purpose vehicles and parts, and reduced rates for public transport vehicles, saloon cars (subject to taxi registration certification for a lower rate), goods vehicles, auto rickshaws, motor chassis and bodies. Procedural and documentary prerequisites are specified for certain concessions.
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