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Clarifications Regarding Exemption to Tyres
Central
Excise Circular No. 646 dated 19th July 2002
Attention
is invited to Notification No. 6/ 2000 - CE dated 1.3.2000 (S.No. 72) replaced
subsequently by Notfn No. 3/ 2001-CE dated 1.3.2001 (S.No. 82) and Notification
No. 6/ 2002 - CE dated 1.3.2002 (S.No. 81), which exempts tyres tubes and flaps
used in the manufacture of machinery falling under heading Nos. 84.26, 84.27,
84.28, 84.29 and 84.30 and �motor vehicles�.
2.
Doubts have been raised as to whether trailers and semi-trailers can be
treated as �motor vehicles� for availing the benefit of the said exemption.
3.
The matter has been examined by the Board. It is clarified that the term
�motor vehicles� used in the above mentioned notifications would cover all
vehicles required to be registered under the Motor Vehicles Act, 1988.
4.
Suitable trade Notice may be issued for information.
5.
Receipt of this Circular May be acknowledged.
6.
Field formations may be informed suitably.
7.
Hindi version will follow.
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