REGD. NO. D, L.-33004/99

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (I)

PUBLISHED BY AUTHORITY

No. 340J

NEW DELHI, TUESDAY, JULY 23, 2002/SRAVANA 1,1924

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 23rd July, 2002

No. 27/2002-CENTRAL EXCISE (N.T.)

G.S.R. 515(E).—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.

[F.NQ. 156/6/2000-CX4]

SURAKSHA KATTYAR, Under Secy.

2326 GI/2002

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