Excise exemption for specified tyres: duty capped where conditions like OE marking and procedural compliance are met. Notification provides excise duty exemption by capping duty on specified tyres, tubes and flaps under the First Schedule; categories include two- and three-wheeled vehicle components, powered cycles and rickshaws, tractors, cycles, and animal-drawn vehicle or hand-cart tyres. Exemptions are conditional: intended use as original equipment must be certified by an officer not below Assistant Collector, articles must carry prominent 'O.E.' marking where required and Chapter X procedures must be followed; animal-drawn vehicle items must bear a durable 'ADV' marking; 'powered cycle' is defined.
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 specified tyres: duty capped where conditions like OE marking and procedural compliance are met.
Notification provides excise duty exemption by capping duty on specified tyres, tubes and flaps under the First Schedule; categories include two- and three-wheeled vehicle components, powered cycles and rickshaws, tractors, cycles, and animal-drawn vehicle or hand-cart tyres. Exemptions are conditional: intended use as original equipment must be certified by an officer not below Assistant Collector, articles must carry prominent "O.E." marking where required and Chapter X procedures must be followed; animal-drawn vehicle items must bear a durable "ADV" marking; "powered cycle" is defined.
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