https://www.taxtmi.com/circulars?id=6176 The concessional entry in Notification No. 162/86-C.E. extends to three-wheeled auto rickshaws and chassis that satisfy the description of being three-wheeled and that fall under any of the tariff headings listed at Sl. No. 5, including the heading for motor vehicles for the transport of goods; goods-carrying three-wheeled rickshaws such as delivery vans, pick-up vans and auto-trailers qualify where the tariff description is met, and field formations should settle pending disputes accordingly. en-us Tue, 17 Jan 1995 00:00:00 +0530 Tue, 30 Jun 2009 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6176 The concessional entry in Notification No. 162/86-C.E. extends to three-wheeled auto rickshaws and chassis that satisfy the description of being three-wheeled and that fall under any of the tariff headings listed at Sl. No. 5, including the heading for motor vehicles for the transport of goods; goods-carrying three-wheeled rickshaws such as delivery vans, pick-up vans and auto-trailers qualify where the tariff description is met, and field formations should settle pending disputes accordingly. Circulars Central Excise Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6176