Exemption to body built motor vehicles [Ch. 87] - 248/87 - Central Excise - Tariff

Exemption to body built motor vehicles [Ch. 87]

Notification No. 248/87-C.E.

Dated 4-11-1987

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 body built motor vehicles cleared by independent body builders, and falling under Heading Nos. 87.02, 87.03 or 87.04 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), was being levied, during the period commencing on the 1st day of March, 1986 and ending with the 30th day of June, 1986, under the said Section 3, at a nil rate of duty of excise or at a lower rate of duty of excise in terms of the provisions of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March, 1986, though the said goods were not otherwise covered within the purview of the said notification;

Now, therefore, in exercise of the powers conferred by Section 11C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that so much of that portion of the duty of excise payable in respect of the said goods as is in excess of that payable under the said Section 3 read with the said notification, but for the said practice, shall not be required to be paid for the period aforesaid, in accordance with the said practice.