https://www.taxtmi.com/circulars?id=7079 Rule 191(B) clarifies that built-up motor vehicles are excluded from small scale exemption while body manufacturers alone may qualify; registration may be granted with a general description of vehicle types and the entire premises may be treated as manufacturing area. Body builders must execute a bond equal to twice the excise duty on chassis obtained in any month, and exporters must execute a bond equal to the duty on the finished vehicle less twice the chassis duty. Movement between body-building sites may be permitted by the Collector and input duties are available as credit or refund. en-us Wed, 08 Jul 1987 00:00:00 +0530 Thu, 09 Jul 2009 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7079 Rule 191(B) clarifies that built-up motor vehicles are excluded from small scale exemption while body manufacturers alone may qualify; registration may be granted with a general description of vehicle types and the entire premises may be treated as manufacturing area. Body builders must execute a bond equal to twice the excise duty on chassis obtained in any month, and exporters must execute a bond equal to the duty on the finished vehicle less twice the chassis duty. Movement between body-building sites may be permitted by the Collector and input duties are available as credit or refund. Circulars Central Excise Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7079