https://www.taxtmi.com/circulars?id=445 The Board clarifies that the term motor vehicles in the referenced notifications covering exemption of tyres, tubes and flaps includes all vehicles required to be registered under the Motor Vehicles Act, 1988; accordingly, trailers and semi trailers that must be registered qualify as "motor vehicles" for the purpose of the excise exemption. Departments are directed to issue trade notices, circulate the circular for information and inform field formations. en-us Fri, 19 Jul 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=445 The Board clarifies that the term motor vehicles in the referenced notifications covering exemption of tyres, tubes and flaps includes all vehicles required to be registered under the Motor Vehicles Act, 1988; accordingly, trailers and semi trailers that must be registered qualify as "motor vehicles" for the purpose of the excise exemption. Departments are directed to issue trade notices, circulate the circular for information and inform field formations. Circulars Central Excise Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=445