Excise duty exemption for internal combustion engines allows reduced or nil rates where design and certified end use meet prescribed conditions. Exemption reduces excise liability on specified internal combustion engines to the rates in the annexed Table, including an ad valorem rate for general-purpose engines and nil rates for engines specially designed as prime movers for transport vehicles or for defined replacement or conversion uses, subject to satisfaction of designated officers and prescribed certification and procedural requirements under the Central Excise Rules.
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 internal combustion engines allows reduced or nil rates where design and certified end use meet prescribed conditions.
Exemption reduces excise liability on specified internal combustion engines to the rates in the annexed Table, including an ad valorem rate for general-purpose engines and nil rates for engines specially designed as prime movers for transport vehicles or for defined replacement or conversion uses, subject to satisfaction of designated officers and prescribed certification and procedural requirements under the Central Excise Rules.
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