Excise exemption for motor vehicle parts: specified components exempt when used as original equipment, subject to procedural conditions. Exemption from excise duty is granted for a prescribed list of motor vehicle parts and accessories when intended for use as original equipment in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts and accessories. The exemption is conditional on satisfaction by an officer not below Assistant Collector that the goods are for original equipment use and on compliance with the Chapter X procedural requirements where use is outside the factory of production.
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 motor vehicle parts: specified components exempt when used as original equipment, subject to procedural conditions.
Exemption from excise duty is granted for a prescribed list of motor vehicle parts and accessories when intended for use as original equipment in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts and accessories. The exemption is conditional on satisfaction by an officer not below Assistant Collector that the goods are for original equipment use and on compliance with the Chapter X procedural requirements where use is outside the factory of production.
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