Procedure regarding refunds claimed under Notification No. 64/93-Central Excises, as amended, by car manufacturers

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of India Ministry of Finance (Department of Revenue) New Delhi Subject : Procedure regarding refunds claimed under Notification No. 64/93-Central Excises, as amended, by car manufacturers. I am directed to refer to Notification No. 64/93-C.E., dated 28-2-1993, as amended, in terms of which saloon cars, used as taxis are effectively charged excise duty @ 30% ad valorem. Since it is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mes and saloon cars are registered as taxis. This involves cumbersome correspondence, resulting in delays in settling refund claims. Accordingly, the Board is of the view that having regard to the intention behind the exemption notification, it would suffice that conditions under Notification No. 64/93-C.E. are deemed to be fulfilled, if the details of registration and proof of payment of differen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X