Exemption to parts manufactured and used for body building of vehicles - 50/94 - Central Excise - Tariff

Exemption to parts manufactured and used for body building of vehicles

Notification No. 50/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis of a motor vehicle of heading No. 87.02 or 87.04, from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that appropriate duty of excise, on the said chassis, leviable thereon under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid.