https://www.taxtmi.com/circulars?id=7227 Concessional excise rates for motor vehicle body-building apply only to independent body builders using duty-paid chassis; chassis manufacturers are not eligible. A chassis is treated as duty-paid if it has full registration or provisional RTO registration. Independent body builders claiming the concession must ensure no credit is taken for duty paid on the chassis under the Central Excise Rules, and the body builder need not re-charge excise duty on such chassis when applying the concessional rates. en-us Thu, 04 Sep 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7227 Concessional excise rates for motor vehicle body-building apply only to independent body builders using duty-paid chassis; chassis manufacturers are not eligible. A chassis is treated as duty-paid if it has full registration or provisional RTO registration. Independent body builders claiming the concession must ensure no credit is taken for duty paid on the chassis under the Central Excise Rules, and the body builder need not re-charge excise duty on such chassis when applying the concessional rates. Circulars Central Excise Thu, 04 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7227