https://www.taxtmi.com/circulars?id=5626 Entry No.97/107 grants an abatement for "parts, components and assemblies of automobiles" for MRP assessment. "Automobiles" means ordinary road vehicles transporting passengers or goods and excludes animal or manually driven vehicles. The terms "parts, components and assemblies" apply irrespective of Tariff classification, so items commonly sold as automobile parts (eg, batteries, brake assemblies, tyres, IC engines, ball bearings) are covered. en-us Tue, 16 Dec 2008 00:00:00 +0530 Sat, 28 Feb 2009 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5626 Entry No.97/107 grants an abatement for "parts, components and assemblies of automobiles" for MRP assessment. "Automobiles" means ordinary road vehicles transporting passengers or goods and excludes animal or manually driven vehicles. The terms "parts, components and assemblies" apply irrespective of Tariff classification, so items commonly sold as automobile parts (eg, batteries, brake assemblies, tyres, IC engines, ball bearings) are covered. Circulars Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5626