https://www.taxtmi.com/caselaws?id=73200 Exemption for original equipment on a three-wheeled vehicle was denied because the spare tyre and tube were usable not only on the pulling unit but also on the companion trailer, so the exclusive-use condition for the vehicle unit was not met. Recovery of duty under Rule 196 of the Central Excise Rules, 1944 was also held enforceable without being cut off by the Section 11A limitation period, because Rule 196 operated as a separate recovery mechanism in the Chapter X exemption scheme. The assessee therefore failed on both the exemption claim and the limitation objection. en-us Tue, 21 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73200 Exemption for original equipment on a three-wheeled vehicle was denied because the spare tyre and tube were usable not only on the pulling unit but also on the companion trailer, so the exclusive-use condition for the vehicle unit was not met. Recovery of duty under Rule 196 of the Central Excise Rules, 1944 was also held enforceable without being cut off by the Section 11A limitation period, because Rule 196 operated as a separate recovery mechanism in the Chapter X exemption scheme. The assessee therefore failed on both the exemption claim and the limitation objection. Case-Laws Customs Tue, 21 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73200