https://www.taxtmi.com/caselaws?id=93620 The excise exemption for three-wheeled auto-rickshaws and their chassis had to be construed in common and commercial parlance, not by importing the Motor Vehicles Act definition framed only for registration purposes. Trade usage, affidavits, registration material and the departmental circular showed that the vehicle was understood in the market as an autorickshaw. On that basis, the vehicle could not be denied exemption merely because it did not fit the other statute's definition, and the notification was treated as applicable to the assessee. en-us Thu, 01 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93620 The excise exemption for three-wheeled auto-rickshaws and their chassis had to be construed in common and commercial parlance, not by importing the Motor Vehicles Act definition framed only for registration purposes. Trade usage, affidavits, registration material and the departmental circular showed that the vehicle was understood in the market as an autorickshaw. On that basis, the vehicle could not be denied exemption merely because it did not fit the other statute's definition, and the notification was treated as applicable to the assessee. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93620