Exemption from the levy of cess on automobiles exported regarding - Central Excise - 20/90-CX.8

Exemption from the levy of cess on automobiles exported regarding Circular No. 20/90-CX.8 Dated 4-4-1990 [From F. No. 262/26/88-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Exemption from the levy of cess on automobiles exported regarding Enclosed find a copy of Notification No. S.O. 247(E), dated 22-3-1990 exempting the automobiles exported and those manufactured at the Ordinance Factories for use by the Armed Forces of the Union from levy of cess for information and necessary action. This disposes of Collectors Central Excise Indore's reference C. No. XVII(87)30-1/87-CX, dated 26-7-1988. Copy of Notification No. S.O. 247(E) Dated 22-3-1990 MINISTRY OF INDUSTRY DEPARTMENT OF INDUSTRIAL DEVELOPMENT New Delhi , the 22nd March, 1990 ORDER S.O. 247(E). - In exercise of the powers conferred by sub-section (1) of section 9 Industries (Development and Regulation) Act, 1951 (65 of 1951), and in supersession of the Order of the Government of India in the Ministry of Industry (Department of Heavy Industry) No. S.O. 932(E) dated 28 December, 1983, except as respects things done or omitted to have been done before such supersession, the Central Government hereby specified the classes of goods manufactured or produced in the scheduled industry of transportation as mentioned in column (1) of the Table below, save those exported in accordance with the procedure prescribed under Chapter IX of the Central Excise Rules, 1944 and those manufactured in Ordnance Factories belonging to the Central Government and which are intended for the use of Armed Forces of the Union or by such Ordnance Factories, on which a duty of excise shall be levied and collected as a cess for the purpose of the said Act at the rate specified in the corresponding entry in column (2) of the said Table :- TABLE Description of class of goods Rate of duty of excise (1) (2) Motor cars, buses, trucks, jeep type vehicles, vans scooters motor-cycles, mopeds and all other automobiles. 1/8 percent ad valorem