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of <h1>Government Waives Excess Excise Duty on Vehicle Chassis Bodies Built by Independent Builders (1991-2001) Under Notification No. 27/2002</h1> The Central Government has issued Notification No. 27/2002-Central Excise (N.T.) dated 23rd July 2002, addressing the excise duty levied on bodies built by independent body builders on motor vehicle chassis under headings 87.02, 87.03, or 87.04 of the Central Excise Tariff Act, 1985. It acknowledges that a common practice resulted in a lower excise duty than required from 1st May 1991 to 28th February 2001. Consequently, the government has directed that the excess duty not be collected for that period, rectifying the short-levy according to the prevalent practice.
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