23rd July, 2002
Notification No. 27/2002-Central Excise (N.T.)
Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), on the bodies built by independent body builders on the motor vehicle chassis, under headings 87.02, 87.03 or 87.04, as the case may be, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), instead of heading 87.07 of the said Schedule, and that such bodies were liable to a higher amount of duty of excise than what was levied according to the said practice during the period commencing on and from 1st May, 1991 and ending with the 28th February, 2001;
Now, therefore, in exercise of the powers conferred by section 11C of the Excise Act, the Central Government hereby directs that the duty of excise payable in excess on the said bodies built by independent body builders on the motor vehicle chassis, but for the said practice, shall not be required to be paid in respect of such bodies built by independent body builders on the motor vehicle chassis, on which the said duty of excise was short-levied during the aforesaid period in accordance with the said practice.
Under Secretary to the Government of India.