Independent Body Builders on the Motor Vehicle Chassis - under Headings 87.02, 87.03 or 87.04

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Full Text of the Document

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....ment is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), on the bodies built by independent body builders on the motor vehicle chassis, under headings 87.02, 87.03 or 87.04, as the case may be, of the First Schedule to the Central E....