Excise duty exemptions for specified motor vehicles limit levy to prescribed reduced rates subject to registration and certification conditions. Notification prescribes exemptions by limiting excise duty on specified motor vehicles and tractors to the reduced rates listed in the Table corresponding to tariff headings, with certain entries conditional on certification and registration for use as taxis or administrative satisfaction of exclusive agricultural use; definitions of electrically operated vehicles, articulated vehicles, and treatment of mounted specialised equipment are included and a commencement date is specified.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemptions for specified motor vehicles limit levy to prescribed reduced rates subject to registration and certification conditions.
Notification prescribes exemptions by limiting excise duty on specified motor vehicles and tractors to the reduced rates listed in the Table corresponding to tariff headings, with certain entries conditional on certification and registration for use as taxis or administrative satisfaction of exclusive agricultural use; definitions of electrically operated vehicles, articulated vehicles, and treatment of mounted specialised equipment are included and a commencement date is specified.
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