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

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..... 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 .....

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