Motor vehicles [Chapter 87] - 279/86 - Central Excise - Tariff

Motor vehicles [Chapter 87]

Notification No. 279/86-C.E.

Dated 24-4-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in ths Ministry of Finance (Department of Revenue) No. 162/86-Central Excises, dated the 1st March, 1986, namely :—

In the said notification,—

(i) in the Table, after Sl. No. 16 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely :—

(1)	(2)	(3)		(4)	(5)
"17.	87.02 or 87.04	(i)	Public Transport type passenger motor vehicles;	Rs. 8,000 per motor vehicle	If no credit of the duty paid—
		(ii)	Motor vehicles for the transport of goods.	Rs. 4,000 per motor vehicle	(i)	on the chassis used in the manufacture of such motor vehicles, and
					(ii)	on the other inputs received by a manufacturer on or after the 24th day of April, 1986,
					has been taken under rule 56A or rule 57A of the said rules.";

(ii) after the Table and before the Explanation, the following proviso shall be inserted, namely :—

"Provided that in respect of motor vehicles specified in Sl. No. 17 of the Table annexed above, the exemption contained in this notification shall not apply to a manufacturer of the chassis used in the manufacture of such motor vehicles.".