TaxTMI 
TaxTMI 
Motor vehicles - Notification of chassis bodies and vehicles under Rule 191(B) - Export thereof under bond - Clarification regarding
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.... 8-7-1987 [From F. No. 209/8/87-CX.6] Subject : Motor vehicles - Notification of chassis bodies and vehicles under Rule 191(B) - Export thereof under bond - Clarification regarding. A reference is invited to Board's letter No. F. 261/56/1/87-CX.8, dated 5-3-1987 on the above subject and to say that certain manufacturers have expressed a number of difficulties in observance of the procedur....
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....ale exemption would not arise. Small scale exemption is available to the manufacturer of bodies only and not to built up vehicles whether on job charges or otherwise. 2. Whether registration for each and every kind of vehicle on which body is built is required or it may be a general registration for all types of built up vehicles. The registration can be applied and granted stating genera....
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....o small scale exemption. Therefore, the problem is not relevant. 5. What are the bonds and the amounts for which such bonds are required to be executed by the supplier of the chassis, body builders and the exporter of the built up vehicles. As per para 4 of the Notification No. 53/59, dated 9-5-1959, the body builders will be required to enter into a bond in the form annexed to the notifi....
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....to the conditions and limitations imposed in this regard. 7. Items like glass, aluminium steel sheets, paint etc. should also be included along with the chassis in the notification issued under Rule 191(B) so that these products could also be procured without payment of duty. Whether credit can be availed of the duties paid on inputs used in body building question It is not necessary to i....