Motor Vehicles - Parts and components used for body building - Exemption - 09/96 - Central Excise - Non Tariff

Motor Vehicles - Parts and components used for body building - Exemption

Notification No. 9/96-C.E. (N.T.)

Dated 17-5-1996

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on parts and components fabricated and captively used for building a body on the chassis of a motor vehicle falling under heading No. 87.02 or 87.04 of the Schedule to the Central Excise Tariff Act, 1985, (5 of 1986) was not being levied under section 3 of the said Central Excises and Salt Act during the period commencing on the 28th day of February, 1993 and ending with the 28th day of February, 1994.

2. Now, therefore, in exercise of the powers conferred by section 11C of the said Central Excises and Salt Act, the Central Government hereby directs that the duty of excise payable under the said Central Excises and Salt Act on such parts and components, but for the said practice, shall not be required to be paid in respect of such parts and components on which the said duty of excise was not being levied during the period aforesaid in accordance with the said practice.