Conversion of old buses into lorries - Duty liability - Regarding

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....onversion of old buses into lorries - Duty liability - Regarding. A doubt has been raised as to whether conversion of old buses into lorries by certain modifications would amount to manufacture, and whether the resultant goods would be chargeable to duty. The matter has discussed at the South Zone Tariff-cum-General Conference of Collectors of Central Excise held at Cochin on 16th and 17th Nove....

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....s cases, only certain modifications on the body already built are carried out, hence this process cannot be considered as 'manufacture'. Accordingly, it was decided that conversion of old buses into lorries by certain modification will not amount to manufacture and the resultant goods are not liable to duty. However, if a complete new body is built on the old chasis, it may amount to manufacture, ....